U.S. v. MUELLER

No. 94-3617.

74 F.3d 1152 (1996)

UNITED STATES of America, Plaintiff-Appellee, Cross-Appellant, v. Reinhard P. MUELLER, Defendant-Appellant, Cross-Appellee.

United States Court of Appeals, Eleventh Circuit.

February 14, 1996.


Attorney(s) appearing for the Case

Andrew Cotzin, Miami, FL, for appellant.

Robert E. Lindsay, Karen M. Quesnel, Alan Hechtkopf, U.S. Dept. of Justice, Washington, DC, C. Patrick Hogeboom, Joseph E. Bender, Asst. U.S. Attys., Orlando, FL, for appellee.

Before BIRCH, Circuit Judge, and CLARK and WEIS, Senior Circuit Judges.


WEIS, Senior Circuit Judge:

Defendant was convicted on one count of tax evasion and two counts of tax perjury based on his failure to report and pay tax on funds he acquired by failing to distribute a liquidating dividend of a corporation he controlled. We determine that there was adequate evidence to sustain those judgments.

Defendant was also convicted on one count of bank fraud arising from the liquidation. However, we conclude that the defendant's conduct...

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