MORRIS SHEPPARD ARNOLD, Circuit Judge.
In 1991, James Groene, a chiropractor in Schuyler, Nebraska, was indicted on four counts of failure to pay taxes (for 1984, 1985, 1986, and 1987). A year later, after a 10-day trial and three days of deliberation, a jury found Dr. Groene guilty on all counts.
The trial court subsequently sentenced Dr. Groene to 312 days of confinement in the county jail, to be served under conditions allowing work release, followed by...
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