United States v. Lester Genser and Lawrence Forman

OPINION OF THE COURT

BIGGS, Circuit Judge.

The appellants, defendants below, Genser and Forman, appeal from their convictions by a jury for violations of 18 U.S.C. §§ 2, 371, and 26 U.S.C. §§ 7201, 7206(1). The indictment charged both appellants with conspiracy to evade personal and corporate income taxes, and with the substantive crimes of evading corporate and personal income taxes, and subscribing to corporate tax returns which understated their adjusted gross income. The appeals were consolidated pursuant to the rules of this court and are properly before us pursuant to 28 U.S.C. § 1291.

The…