United States v. Reesor

Defendants Reesor and Tanner were convicted by a jury of making false claims to the Internal Revenue Service and of participation in a conspiracy to make false claims, in violation of 18 U.S.C. §§ 286, 287. Tanner was separately tried and convicted of bankruptcy fraud, 18 U.S.C. § 152; he was simultaneously sentenced for both convictions. Reesor was sentenced to 24 months in prison in July 1998 and is currently on supervised release. Tanner was sentenced to 63 months in prison in August 1998 for the tax violations; his 37-month sentence under the bankruptcy laws runs concurrently with his…