United States v. Alan J. Valenzeno

123 F.3d 365

UNITED STATES of America, Plaintiff-Appellee,

v.

Alan J. VALENZENO, Defendant-Appellant.

No. 95-4203.

United States Court of Appeals,

Sixth Circuit.

Argued May 1, 1997.

Decided Aug. 13, 1997.

Robert E. Bulford (argued and briefed), Office of U.S. Attorney, Akron, OH, for Appellee.

Timothy A. Smith (argued and briefed), Cincinnati, OH, for Appellant.

Before: WELLFORD, MOORE and COLE, Circuit Judges.

MOORE, J. (pp. 371-374), delivered a separate opinion concurring in part and dissenting in part.

OPINION

WELLFORD, Circuit Judge.

1

Defendant, Alan J. Valenzeno, acting as a tax preparer,1 and his…