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U.S. v. ROZIN

No. 11-3186.

664 F.3d 1052 (2012)

UNITED STATES of America, Plaintiff-Appellee, v. Leif D. ROZIN, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: January 6, 2012.

Attorney(s) appearing for the Case

ARGUED: H. Louis Sirkin , Sirkin, Kinsley & Nazzarine Co., LPA, Cincinnati, Ohio, for Appellant. Deborah K. Snyder , United States Department of Justice, Washington, DC, for Appellee. ON BRIEF: H. Louis Sirkin , Scott Ryan Nazzarine , Sirkin, Kinsley & Nazzarine Co., LPA, Cincinnati, Ohio, for Appellant. Deborah K. Snyder , Frank P. Cihlar , Gregory Victor Davis , United States Department of Justice, Washington, DC, for Appellee.

Before: ROGERS, COOK, and McKEAGUE, Circuit Judges.

OPINION

ROGERS, Circuit Judge.

Taxpayer Rozin, along with others, took business and individual tax deductions for the cost of so-called "Loss of Income" insurance policies, although the insurance aspect of the policies was questionable and the policies allegedly permitted Rozin to get back or maintain control of the premium funds. Rozin was convicted on three counts of tax-related crimes: subscribing a false tax return under 26 U.S.C. § 7206(1); attempting...

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