U.S. v. EVANGELISTA

Nos. 1478, 1479, Dockets 96-1712(L), 96-1718(CON).

122 F.3d 112 (1997)

UNITED STATES of America, Appellee, v. Peter EVANGELISTA and Anthony Evangelista, Defendants, Louis Evangelista and Claude Evangelista, Defendants-Appellants.

United States Court of Appeals, Second Circuit.

Decided August 13, 1997.


Attorney(s) appearing for the Case

Stuart E. Abrams, Frankel & Abrams, New York City (David S. Hammer, Kostelantz & Fink, LLP, New York City, on the brief), for Defendant-Appellant Louis Evangelista, Sr.

David I. Schoen, New York City, for Defendant-Appellant Claude Evangelista.

Demetri M. Jones, Assistant United States Attorney, Brooklyn, NY (Zachary W. Carter, United States Attorney for the Eastern District of New York, Peter A. Norling, Assistant United States Attorney, on the brief), for Appellee.

Before: OAKES, KEARSE, and JACOBS, Circuit Judges.


JACOBS, Circuit Judge:

Following a 13-day jury trial, Louis Evangelista, Sr. and his son, Claude Evangelista, were convicted in the United States District Court for the Eastern District of New York (Wexler, J.) of conspiracy to defraud the United States by impeding the Internal Revenue Service in the collection of income and payroll taxes (in violation of 18 U.S.C. § 371), and failure to pay withholding taxes and FICA contributions to the IRS (in violation...

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