United States v. Paul J. Dumaine

Appellant, convicted of two counts of willfully procuring the aid and assistance of another in the preparation and presentation of a fraudulent and false Internal Revenue Service Information Return (Form 1099), in violation of 26 U.S.C. § 7206(2), contends on appeal that the court erred in denying his motion for acquittal and failing to instruct the jury as to the proper law.

At trial two witnesses testified that the appellant had asked them if they would each cash a twin-double winning ticket for payment at the teller’s window of a dog track, using their own names, in return for twenty…