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U.S. v. SLIGH

No. 97-4284.

142 F.3d 761 (1998)

UNITED STATES of America, Plaintiff-Appellee, v. Vaughn Monroe SLIGH, Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided April 29, 1998.

Attorney(s) appearing for the Case

ARGUED: Harry Levy, Schulman, Treem, Kaminkow & Gilden, P.A., Baltimore, MD, for Appellant. William Warren Hamel, Assistant United States Attorney, Baltimore, MD, for Appellee. ON BRIEF: Kenneth W. Ravenell, Andrew H. Levine, Schulman, Treem, Kaminkow & Gilden, P.A., Baltimore, MD, for Appellant. Lynne A. Battaglia, United States Attorney, Baltimore, MD, for Appellee.

Before LUTTIG, Circuit Judge, PHILLIPS, Senior Circuit Judge, and MORGAN, United States District Judge for the Eastern District of Virginia, sitting by designation.

Reversed and remanded by published opinion. Judge LUTTIG wrote the majority opinion, in which Judge MORGAN joined. Senior Judge PHILLIPS wrote a dissenting opinion.

OPINION

LUTTIG, Circuit Judge:

Defendant Vaughn M. Sligh paid a $7,000 bribe to an IRS agent to change his tax debt to "uncollectible" status, and was thereafter indicted for bribery, payment of an illegal gratuity, and interference with the administration of the Internal Revenue Laws...

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