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U.S. v. ROGERS

No. 93-5002.

18 F.3d 265 (1994)

UNITED STATES of America, Plaintiff-Appellee, v. Rodney ROGERS, a/k/a Koseem C. Sanders, Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided March 14, 1994.

Attorney(s) appearing for the Case

ARGUED: John Warren Hart, Beaton & Hart, P.C., Virginia Beach, Virginia, for Appellant. Mark Anthony Exley, Assistant United States Attorney, Norfolk, Virginia, for Appellee. ON BRIEF: Kenneth E. Melson, United States Attorney, Norfolk, Virginia, for Appellee.

Before WIDENER and WILKINS, Circuit Judges, and SPROUSE, Senior Circuit Judge.

OPINION

WIDENER, Circuit Judge:

Defendant Rodney Rogers, a/k/a Koseem C. Sanders, appeals his convictions of one count of conspiracy, 18 U.S.C. § 371, to evade and violate the reporting and return requirements of 26 U.S.C. § 6050I, 31 U.S.C. § 5313(a), and 31 U.S.C. § 5324; two substantive counts of evading and violating the return requirements of a trader business, in violation of 26 U.S.C. § 6050I; and one substantive count of...

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