U.S. v. MIDDLETON

No. 00-3056.

246 F.3d 825 (2001)

UNITED STATES of America, Plaintiff-Appellee, v. David MIDDLETON, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed April 18, 2001.


Attorney(s) appearing for the Case

ARGUED: Bret Jordan, HARVEY B. BRUNER & ASSOCIATES, Cleveland, Ohio, for Appellant.

Christian Stickan, ASSISTANT UNITED STATES ATTORNEY, Cleveland, Ohio, for Appellee.

ON BRIEF: Harvey B. Bruner, HARVEY B. BRUNER & ASSOCIATES, Cleveland, Ohio, for Appellant.

Christian Strickan, ASSISTANT UNITED STATES ATTORNEY, Cleveland, Ohio, for Appellee.

Before COLE and GILMAN, Circuit Judges; BORMAN, District Judge.


Pursuant to Sixth Circuit Rule 206

OPINION

R. GUY COLE, JR., Circuit Judge.

Defendant-Appellant David Middleton ("Middleton") appeals his conviction and sentence for attempting to evade or defeat income tax due and owing, in violation of 26 U.S.C. § 7201 (1994). Middleton concedes that from 1992 through 1996, he failed to file an income tax return despite earning more than $1.5 million in income. He argues now, however, as he did unsuccessfully...

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