United States v. Leander Benedict Citrowske
Court of Appeals for the Eighth Circuit
1Opinion of the Court
HENLEY, Senior Circuit Judge.
Citrowske (appellant), a Minnesota farmer, was convicted of filing more than fifty 1099 tax return forms falsely reporting over $20 million of miscellaneous income to the recipients. The named “payees” included a judge, lawyers, bankers, sheriffs department officers, county commissioners and other government employees who had various roles in the foreclosure and liquidation of appellant’s property. Appellant was convicted of one count of violating 18 U.S.C. § 1001 (1989), and was sentenced to four months incarceration, four months in a halfway house, two years…
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