U.S. v. LORENZO

Nos. 91-10506 to 91-10509 and 91-10513.

995 F.2d 1448 (1993)

UNITED STATES of America, Plaintiff-Appellee, v. Windyceslau D. LORENZO, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Roger ELVICK, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Nathan K. BROWN, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Ron KNUTT, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Thomas PORTER, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided May 11, 1993.


Attorney(s) appearing for the Case

Richard T. Pafundi, Honolulu, HI, for defendant-appellant Lorenzo.

Lane Y. Takahashi, Honolulu, HI, for defendant-appellant Elvick.

Thomas D. Collins, III, Honolulu, HI, for defendant-appellant Brown.

Wayne H. Tashima, Honolulu, HI, for defendant-appellant Knutt.

Robert Finlay, Honolulu, HI, for defendant-appellant Porter.

Lawrence L. Tong, Asst. U.S. Atty., Honolulu, HI, for plaintiff-appellee.

Before GOODWIN, O'SCANNLAIN, and RYMER, Circuit Judges.


O'SCANNLAIN, Circuit Judge:

This appeal raises a number of issues concerning the use of a tax protest scheme designed to harass public officials and private individuals against whom some of the appellants had grievances.

I

On October 18, 1990, a grand jury sitting in the District of Hawaii returned a seventy-nine count indictment charging fifteen individuals with various violations arising out of their use of a tax protest method known as the "redemption...

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