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U.S. v. YAKOBOWICZ

Docket No. 04-0201-CR.

427 F.3d 144 (2005)

UNITED STATES of America, Appellee, v. Samuel YAKOBOWICZ, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided: October 14, 2005.

Attorney(s) appearing for the Case

Jeremy Gutman, New York, New York for Defendant-Appellant.

Gregory Victor Davis, Attorney, Department of Justice Tax Division, (Roslynn R. Mauskopf, United States Attorney for the Eastern District of New York, Eileen J. O'Connor, Assistant Attorney General, Robert E. Lindsay and Alan Hechtkopof, Attorneys, Department of Justice Tax Division, on the brief), Washington, D.C., for Appellee.

Before: WINTER, SOTOMAYOR, and B.D. PARKER, Circuit Judges.

WINTER, Circuit Judge.

Samuel Yakobowicz appeals from his conviction by a jury before Judge S. Gwin1 on four counts of filing false federal excise tax returns under 26 U.S.C. § 7206(1) and one count of attempting to impede the administration of internal revenue laws under 26 U.S.C. § 7212(a)(1). These charges arose from excise tax returns filed by Yakobowicz on behalf of his company Twenty-Four Hour Fuel Corporation. On appeal...

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