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U.S. v. BUTLER

No. 99-3867.

297 F.3d 505 (2002)

UNITED STATES of America, Plaintiff-Appellee, v. Bradford Lee BUTLER, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: July 30, 2002.

Attorney(s) appearing for the Case

Daniel Allen Brown (argued and briefed), Office of United States Attorney, Columbus, OH, for Plaintiff-Appellee.

William Yesowitch (briefed), Barber, Banaszynski & Associates, Louisville, KY, James R. Alsup (argued), Chula Vista, CA, for Defendant-Appellant.

Before MOORE and COLE, Circuit Judges; O'MEARA, District Judge.

MOORE, J., delivered the opinion of the court, in which O'MEARA, D.J., joined. COLE, J., (p. 520), delivered a separate concurring opinion.

OPINION

MOORE, Circuit Judge.

Defendant-Appellant Bradford Lee Butler pleaded guilty to one count of tax evasion in violation of 26 U.S.C. § 7201. On appeal, Butler claims that the district court erred by accepting his guilty plea to a count in the indictment that fell outside of the statute of limitations...

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