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U.S. v. SMITH

No. 00-4184, 00-4214.

308 F.3d 726 (2002)

UNITED STATES of America, Plaintiff-Appellee, v. Danny SMITH and Harry D. Lowe, Defendants-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided October 16, 2002.

Attorney(s) appearing for the Case

David E. Bindi, Office of the United States Attorney, Criminal Division, Chicago, IL, for Plaintiff-Appellee.

James A. Maloney, James A. Maloney & Associates, Loves Park, IL, for Defendant-Appellant Smith.

Daniel J. Cain, Sreenan & Cain, Rockford, IL, for Defendant-Appellant Lowe.

Before WOOD, Jr., CUDAHY, and KANNE, Circuit Judges.

CUDAHY, Circuit Judge.

Harry Lowe and Danny Smith were convicted by a jury of several counts of conspiracy and possession of marijuana with intent to distribute, in violation of 21 U.S.C. §§ 841, 846. During the tax years in question, Lowe had substantial income, presumably from drug trafficking, which he failed to report as income, in violation of 36 U.S.C. § 7203. The defendants appeal on several grounds...

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