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U.S. v. PURSLEY

No. 05-1428.

474 F.3d 757 (2007)

UNITED States of America, Plaintiff-Appellee, v. Carl William PURSLEY, Jr., Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

January 11, 2007.

Attorney(s) appearing for the Case

Marci A. Gilligan, Richilano & Gilligan, P.C., Denver, CO, (Patrick L. Ridley and Robert T. Fishman, Ridley McGreevy Weisz P.C., Denver, CO, with her on the brief) for Defendant-Appellant.

James C. Murphy, Assistant United States Attorney (William J. Leone, United States Attorney, and Matthew T. Kirsch, Assistant Untied States Attorney, with him on the brief), Office of the United States Attorney, Denver, CO, for Plaintiff-Appellee.

Before MURPHY, ANDERSON, and TYMKOVICH, Circuit Judges.

TYMKOVICH, Circuit Judge.

I. Introduction

While jailed in a Colorado state prison, Carl William Pursley was indicted by the United States for tax fraud. The government alleged that Pursley filed fraudulent tax returns on behalf of himself and other prisoners and received refund payments as a result. He was subsequently convicted by a federal jury on one count of conspiracy to defraud the United States, in violation of 18 U.S.C. § 371, and two counts...

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