U.S. v. MIKUTOWICZ

Nos. 02-2469, 02-2522.

365 F.3d 65 (2004)

UNITED STATES of America, Appellee/Cross-Appellant, v. John MIKUTOWICZ, Defendant, Appellant/Cross-Appellee.

United States Court of Appeals, First Circuit.

Decided April 22, 2004.


Attorney(s) appearing for the Case

Michael J. Connolly with whom Kelley A. Jordan-Price and Hinckley, Allen & Snyder LLP were on brief, for appellant.

Gregory Victor Davis, Attorney, Tax Division, Department of Justice, with whom Eileen J. O'Connor, Assistant Attorney General, Robert E. Lindsay, Alan Hechtkopf, Attorneys, Tax Division, Department of Justice, and Michael Sullivan, United States Attorney, were on brief, for appellee.

Before TORRUELLA, LOURIE and HOWARD, Circuit Judges.


HOWARD, Circuit Judge.

In these cross-appeals, we consider John Mikutowicz's challenge to his convictions for tax offenses and the government's challenge to the term of incarceration. We affirm the convictions but vacate the judgment and remand for resentencing.

I.

We set forth the facts in the light most favorable to the verdict. See United States v. Diaz, 300 F.3d 66, 69 (1st Cir.2002). Mikutowicz is the...

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