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U.S. v. BRODY

No. 11-4120.

705 F.3d 1277 (2013)

UNITED STATES of America, Plaintiff-Appellee, v. Patrick Merrill BRODY, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

January 29, 2013.

Attorney(s) appearing for the Case

Robert Henry Copier , Robert Henry Copier Law, Salt Lake City, UT, for Appellant.

Alexander P. Robbins , Attorney, Tax Division ( Frank P. Cihlar , Chief, Criminal Appeals & Tax Enforcement Policy Section, and Gregory Victor Davis , Attorney, Tax Division, with him on the brief) Department of Justice, Washington, D.C., for Appellee.

Before KELLY, TYMKOVICH, and GORSUCH, Circuit Judges.

TYMKOVICH, Circuit Judge.

Patrick Merrill Brody was convicted, after a jury trial, of willful failure to file a tax return, in violation of 26 U.S.C. § 7203. Brody was sentenced to ten months' imprisonment and filed this appeal challenging both his conviction and sentence. The charges and conviction stemmed from Brody's failure to file a tax return for 2001.

Exercising jurisdiction under 28 U.S.C. § 1291...

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