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U.S. v. HESSER

No. 13-11712.

800 F.3d 1310 (2015)

UNITED STATES of America, Plaintiff-Appellee, v. Peter HESSER, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

September 8, 2015.

Attorney(s) appearing for the Case

Linda Julin McNamara , Suzanne C. Nebesky , Robert E. O'Neill , U.S. Attorney's Office, Tampa, FL, ADouglas Molloy , U.S. Attorney's Office, Fort Myers, FL, for Plaintiff-Appellee.

Richard Carroll Klugh, Jr. , Law Offices of Richard C. Klugh, Miami, FL, Kevin Clifford Shirley , Law Office of Kevin Clifford Shirley, Port Charlotte, FL, for Defendant-Appellant.

Before TJOFLAT and FAY, Circuit Judges.

In this appeal, Peter Hesser challenges his convictions for three counts of submitting false claims, in violation of 18 U.S.C. § 287, and one count of attempting to evade or defeat a tax imposed by the Internal Revenue Code, in violation of 26 U.S.C. § 7201. The three false-claims counts relate to income tax returns Hesser filed for...

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