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U.S. v. MARTIN

No. 02-30177.

332 F.3d 827 (2003)

UNITED STATES of America, Plaintiff-Appellee, v. Andrew A. MARTIN, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

May 30, 2003.

Attorney(s) appearing for the Case

Stephen A. Higginson, Asst. U.S. Atty. (argued), New Orleans, LA, for Plaintiff-Appellee.

John H. Craft, Asst. Fed. Pub. Def., Robin Elise Schulberg (argued), New Orleans, LA, for Defendant-Appellant.

Before HIGGINBOTHAM, EMILIO M. GARZA and DENNIS, Circuit Judges.

PATRICK E. HIGGINBOTHAM, Circuit Judge:

Appellant Andrew A. Martin was convicted of unlawfully conspiring to defraud the United States by impairing the ability of the IRS to ascertain and collect income taxes in violation of 18 U.S.C. § 371, as well as several counts of false statements and tax evasion offenses in violation of 26 U.S.C. §§ 7201 and 7206(1). Martin raises three issues on appeal: the failure of the district court to hold evidentiary hearings...

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