United States v. Gary C. Rosenberger

LARSON, Senior District Judge.

Defendant Gary C. Rosenberger was convicted of seven counts of tax evasion for the tax years 1978 through 1984, in violation of 26 U.S.C. § 7201. The district court 1 sentenced Rosenberger to eighteen month concurrent terms on Counts I and II and five years probation on Counts III through VII. The court also imposed costs of prosecution in the amount of $8,744.83, plus a special assessment of $50.00 on Count VII. Defendant appeals, arguing the district court erred in denying his motion to suppress documents seized in a search of his office and residence on April…