McQUEEN v. U.S.

Nos. H-91-0329, 95-1453.

5 F.Supp.2d 473 (1998)

Alvy T. McQUEEN, Plaintiff, v. UNITED STATES of America, et al, Defendants.

United States District Court, S.D. Texas, Houston Division.

March 30, 1998.


Attorney(s) appearing for the Case

John A. Townsend, Townsend & Jones, Houston, TX, for Plaintiff.

Stuart D. Gibson, U.S. Department of Justice, Tax Division, Washington DC, Robert L. Bernard, Assistant U.S. Attorney, Houston, TX, for Defendants.


REVISED MEMORANDUM OPINION

COBB, District Judge, Sitting by Designation.

I.

Prologue

On July 8, 1992, Alvy T. McQueen (McQueen) was indicted by a federal grand jury in the Southern District of Texas, charging twenty-four (24) counts of diesel fuel tax evasion. He plead guilty to Counts 1 and 23 of the indictment which charged him with willfully attempting to evade federal diesel fuel excise taxes. McQueen also waived indictment and voluntarily...

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