United States v. Donald Newell

POSNER, Circuit Judge.

The defendant was convicted of willfully filing false federal income tax returns for 1994 for both himself and a Subchapter S corporation, LPM, Inc. (which we’ll call “Inc.” for a reason that will become evident in a moment), in violation of 26 U.S.C. § 7606(1). He was sentenced to 30 months in prison and fined $60,000. His principal ground for appeal is that the government was allowed to proceed on an “assignment of income” theory without having disclosed it in the indictment, without a jury instruction on it, and without proving it beyond a reasonable doubt.

Newell was…