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U.S. v. ALT

Nos. 91-1720, 91-1722, 91-1820, 91-1822; 92-2039, 92-2040.

996 F.2d 827 (1993)

UNITED STATES of America, Plaintiff-Appellee (91-1720/1722/1820/1822), Respondent-Appellee (92-2039/2040), v. William Jacob ALT, Defendant-Appellant (91-1720/1820), Petitioner-Appellant (92-2039), Karen Lind Alt, Defendant-Appellant (91-1722/1822), Petitioner-Appellant (92-2040).

United States Court of Appeals, Sixth Circuit.

Decided June 18, 1993.

Attorney(s) appearing for the Case

John A. Smietanka, U.S. Atty., Julie Ann Woods, Asst. U.S. Atty. (argued and briefed), Grand Rapids, MI, for plaintiff-appellee.

Patrick A. Tuite (briefed), Brent D. Stratton (argued), Chicago, IL, for defendant-appellant in No. 91-1720, 91-1820.

Allan A. Ackerman, briefed and argued, Allan A. Ackerman, Chicago, IL, for defendant-appellant in No. 91-1722, 91-1822, 92-2040.

Before: KENNEDY and SUHRHEINRICH, Circuit Judges; and SPIEGEL, District Judge.

SUHRHEINRICH, Circuit Judge.

In this criminal appeal, defendants William Alt and Karen Alt challenge their convictions for conspiracy to evade both personal and corporate taxes of William Alt, in violation of 18 U.S.C. § 371 and 26 U.S.C. § 7201; and for evading and aiding and abetting in the evasion of those taxes in violation of 18 U.S.C. § 2 and 26 U.S.C. § 7201. For the following reasons, we now REVERSE and REMAND...

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