United States v. Frank Deniro, Jr., United States of America v. Michael Deniro, United States of America v. Louis Deniro

WEICK, Chief Judge.

The three DeNiro brothers, appellants here, waived a jury and were tried in the District Court on a five-count indictment charging them with (1) conspiracy; (2) attempted evasion of federal estate taxes; and (3), (4) and (5) making false statements to Internal Revenue Agents, in violation of 18 U.S.C. § 371, 26 U.S.C. (1964 ed.) § 7201, and 18 U.S.C. § 1001. At the close of the Government’s case the DeNiros moved for judgments of acquittal. The court reserved ruling thereon, and they elected not to proceed further, and rested. They renewed their motion for judgment of…