United States v. Carl Nanni

KEARSE, Circuit Judge:

Defendant Carl Nanni appeals from judgments entered in the United States District Court for the Western District of New York following a jury trial before Richard J. Arcara, Judge, convicting him on five counts of assisting in the preparation of false tax returns, in violation of 26 U.S.C. § 7206(2), and one count of conspiring to defraud the United States, in violation of 18 U.S.C. § 371. Nanni was sentenced principally to 32 months’ imprisonment, to be followed by three years’ supervised release. On appeal, he contends that he is entitled to dismissal of the indictment…