United States v. Lawton Scott Mock

FAY, Circuit Judge:

This case presents two related questions of appellate jurisdiction under 28 U.S.C. § 1291 (1976). Appellant Mock filed two notices of appeal from the government’s prosecution and conviction of him for income tax violations, 26 U.S.C. §§ 7201, 7203 (1976). Both appeals raise the claim that the government was prohibited by collateral estoppel from introducing certain evidence at his trial. In this ease, No. 78-2450, appellant appeals from the trial court’s denial of his motion in limine to exclude evidence on the basis of collateral estoppel. In No. 78-5536, 604 F.2d 341,…