U.S. v. HORNER

Nos. 15-14675; 15-14741.

853 F.3d 1201 (2017)

UNITED STATES of America, Plaintiff-Appellee, v. Kenneth HORNER, Kimberly Horner, Defendants-Appellants.

United States Court of Appeals, Eleventh Circuit.

April 13, 2017.


Attorney(s) appearing for the Case

Frank Phillip Cihlar , Samuel Robert Lyons , Gregory Victor Davis , Gregory S. Knapp, U.S. Department of Justice, Chief Appellate Section Tax Division, WASHINGTON, DC, Steven D. Grimberg , John Andrew Horn , Christopher J. Maietta , Lawrence R. Sommerfeld , U.S. Attorney's Office, ATLANTA, GA, for Plaintiff-Appellee.

Jonathan Dodson , Federal Public Defender's Office, MACON, GA, Tim Saviello , Federal Public Defender's Office, COLUMBUS, GA, Stephanie A. Kearns , Federal Defender Program, Inc., ATLANTA, GA, for Defendant-Appellant KENNETH HORNER.

Vionnette Johnson , Courtney O'Donnell , Stephanie A. Kearns , Federal Defender Program, Inc., ATLANTA, GA, for Defendant-Appellant KIMBERLY HORNER.

Before TJOFLAT, HULL and O'MALLEY, Circuit Judges.


This case concerns Kenneth and Kimberly Horner's indictment, trial, and conviction for: (1) assisting in the preparation of a fraudulent corporate tax return, in violation of 26 U.S.C. § 7206(2) (two counts each, tax years 2007 and 2008); and (2) filing a false individual income tax return, in violation of 26 U.S.C...

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