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U.S. v. BAUCOM

Nos. 06-4229, 06-4230, 06-4273, 06-4396, 06-4398, 06-4418.

486 F.3d 822 (2007)

UNITED STATES of America, Plaintiff-Appellee, v. Martin Louis BAUCOM, Defendant-Appellant. United States of America, Plaintiff-Appellee, v. Patrick Grant Davis, Defendant-Appellant. United States of America, Plaintiff-Appellee, v. Martin Louis Baucom, Defendant-Appellant. United States of America, Plaintiff-Appellant, v. Martin Louis Baucom, Defendant-Appellee. United States of America, Plaintiff-Appellant, v. Patrick Grant Davis, Defendant-Appellee. United States of America, Plaintiff-Appellant, v. Martin Louis Baucom, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: May 16, 2007.

Attorney(s) appearing for the Case

ARGUED: Thomas Kieran Maher, Chapel Hill, North Carolina, for Martin Louis Baucom and Patrick Grant Davis. David Alan Brown, Assistant United States Attorney, Office of the United States Attorney, Charlotte, North Carolina, for the United States. ON BRIEF: Gretchen C.F. Shappert, United States Attorney, Charlotte, North Carolina, for the United States.

Before WILKINS, Chief Judge, and WILKINSON and TRAXLER, Circuit Judges.

Affirmed in part; vacated and remanded in part by published opinion. Chief Judge WILKINS wrote the opinion, in which Judge WILKINSON and Judge TRAXLER joined.

OPINION

WILKINS, Chief Judge:

Martin Louis Baucom and Patrick Grant Davis (collectively, "Appellants") appeal their convictions for conspiracy to defraud the United States, see 18 U.S.C.A. § 371 (West 2000), and willful failure to file...

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