UNITED STATES v. ORROCK

No. 19-10388.

23 F.4th 1203 (2022)

UNITED STATES of America, Plaintiff-Appellee, v. Craig P. ORROCK, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed January 26, 2022.


Attorney(s) appearing for the Case

Michael Tanaka (argued), Law Office of Michael Tanaka, Los Angeles, California, for Defendant-Appellant.

Gregory S. Knapp (argued), Katie Bagley , and Joseph B. Syverson , Attorneys; S. Robert Lyons , Chief, Criminal Appeals & Tax Enforcement Policy Section; David A. Hubbert , Acting Assistant Attorney General; Tax Division, United States Department of Justice, Washington, D.C.; for Plaintiff-Appellee.

Before: Bridget S. Bade and Patrick J. Bumatay, Circuit Judges, and Richard M. Berman, District Judge.


OPINION

Craig P. Orrock was accused of tax evasion for concealing income he received from the sale of a vacant lot that he controlled. Rather than report the sale proceeds on his personal tax return, he belatedly disclosed the sale in the return of a partnership that he also controlled. In that return, he significantly...

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