United States v. Dorothy R. Garber

TJOFLAT, Circuit Judge,

with whom AINSWORTH and ALVIN B. RUBIN, Circuit Judges, join, dissenting:

I would affirm the conviction of defendant Garber for essentially the reasons stated by Judge Ainsworth. The majority opinion disturbs me more by its analysis than by its result, however. The majority says that the Government should never have prosecuted Garber for tax evasion. The criminal proceedings were “inappropriate,” the majority intimates, because it is an open question whether the proceeds of her blood plasma constituted taxable income and because even if they were taxable, the doubt…