United States v. Fairchild Industries, Inc.

MEMORANDUM AND ORDER

JAMES R. MILLER, Jr., District Judge.

The defendants have moved for a judgment of acquittal based upon the opening statement of the United States Attorney. The motions of the defendants have been supplemented by reference to materials from the Internal Revenue Service which have been produced by the Government pursuant to the court’s orders under Brady v. Maryland, 373 U.S. 83, 83 S.Ct. 1194, 10 L.Ed.2d 215 (1963).

This is a case in which the indictment alleges that the defendants, in violation of 26 U.S.C. § 7206(1), intentionally made U.S. corporate tax returns for the…