UNITED STATES v. MADDUX

No. 20-5972.

37 F.4th 1170 (2022)

UNITED STATES of America, Plaintiff-Appellee, v. John MADDUX, Jr.; Christina Carman, Defendants-Appellants.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: June 22, 2022.


Attorney(s) appearing for the Case

ON BRIEF: Kent Wicker , DRESSMAN BENZINGER LA VELLE PSC, Louisville, Kentucky, for Appellants. Haley Trogdlen McCauley , Charles P. Wisdom, Jr. , UNITED STATES ATTORNEY'S OFFICE, Lexington, Kentucky, for Appellee.

Before: SUHRHEINRICH, GIBBONS, and KETHLEDGE, Circuit Judges.


OPINION

Nothing is certain but death and taxes, and cigarettes often beget both. But John Maddux, Jr., and his wife, Christina Carman, along with some friends and family, found a way to skirt the tax part: for years they trafficked cigarettes in a way that bypassed governmental taxing authorities. This enabled...

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