U.S. v. NOAH

No. 97-1403.

130 F.3d 490 (1997)

UNITED STATES of America, Appellee, v. Mac S. NOAH, Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided December 2, 1997.


Attorney(s) appearing for the Case

Joshua L. Gordon, Concord, NH, for Defendant, Appellant.

Meghan S. Skelton, Attorney, Tax Division, U.S. Dep't of Justice, with whom Loretta C. Argrett, Assistant Attorney General, Robert E. Lindsay and Alan Hechtkopf, Attorneys, Tax Division, Washington, DC, and Sheldon Whitehouse, United States Attorney, Providence, RI, were on brief, for United States.

Before SELYA and BOUDIN, Circuit Judges, and DOWD, Senior District Judge.


SELYA, Circuit Judge.

Defendant-appellant Mac S. Noah, a professional tax preparer, implores us to set aside his conviction on multiple counts of knowingly presenting fraudulent tax returns to the Internal Revenue Service (IRS). Noah insists, in a mien reminiscent of the legendary Perry Mason, that the evidence produced at his trial actually establishes the guilt of a third person.1 In addition, he maintains that the trial...

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