United States v. Russell McLaughlin Jr., in No. 96-1982. United States of America v. Mark McLaughlin in No. 96-2000

OPINION OF THE COURT

SCHWARZER, Senior District Judge.

Russell and Mark McLaughlin (the “McLaughlins”) appeal from their convictions and sentences for income tax evasion. The McLaughlins and their relatives own Building Inspection Underwriters (“BIU”), a close corporation that conducts building inspections for various New Jersey and Pennsylvania municipalities. Russell was president of BIU, and Mark was an officer of the corporation. In 1988, BIU opened two bank accounts, one with New Jersey National Bank (“NJNB”) and the other with First Fidelity Bank (“First Fidelity”). During 1988, over…