U.S. v. NEWELL

No. 00-3180.

239 F.3d 917 (2001)

United States of America, Plaintiff-Appellee, v. Donald Newell, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided February 9, 2001.


Attorney(s) appearing for the Case

Christopher S. Niewoehner (argued), Office of the U.S. Attorney, Chicago, IL, for plaintiff-appellee.

Michael Chertoff (argued), Latham & Watkins, Newark, NJ, for defendant-appellant.

Before POSNER, RIPPLE, and EVANS, Circuit Judges.


POSNER, Circuit Judge.

The defendant was convicted of willfully filing false federal income tax returns for 1994 for both himself and a Subchapter S corporation, LPM, Inc. (which we'll call "Inc." for a reason that will become evident in a moment), in violation of 26 U.S.C. § 7606(1). He was sentenced to 30 months in prison and fined $60,000. His principal ground for appeal is that the government was allowed to proceed on an "assignment of income" theory without...

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