U.S. v. DOHERTY

No. 98-3562.

233 F.3d 1275 (2000)

UNITED STATES of America, Plaintiff-Appellee, v. John Robert DOHERTY, Douglas Glenn Hatter, James William Gaudet, Defendants-Appellants.

United States Court of Appeals, Eleventh Circuit.

As Amended November 20, 2000.


Attorney(s) appearing for the Case

Lothar R. Genge, Ft. Lauderdale, FL, John E. Ryan (Appointed by District Court), Law Offices of John E. Ryan, Naples, FL, Robert E. Lindsay, Gregory Victor Davis, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendants-Appellants.

Douglas Molloy, Asst. U.S. Atty., Fort Myers, FL, Alan Hechtkopf, U.S. Dept. of Justice, Tax Div., Washington, DC, for Plaintiff-Appellee.

Before COX and HILL, Circuit Judges, and NESBITT, District Judge.


HILL, Circuit Judge:

A jury convicted John Doherty, Douglas Hatter, and James Gaudet of conspiracy to defraud the Internal Revenue Service, 18 U.S.C. § 371. The jury also convicted Doherty on one count of making false statements to the Internal Revenue Service, 26 U.S.C. § 7206, and Hatter on two counts of making false statements before a grand jury, 18 U.S.C. § 1623. All three defendants appeal their convictions.

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