United States v. Herbert G. Miller, II

GARTH, Senior Circuit Judge.

This appeal arises from the defendant Herbert Miller II’s 18 U.S.C. § 1001 conviction for making fraudulent statements in an effort to deceive and obstruct the tax authorities. Because the merits of Miller’s direct appeal (84-2776) were never decided by this Court for reasons stated hereinafter, we have before us as well an appeal (85-2334) from the denial of Miller’s motion to vacate and set aside his conviction on grounds of ineffective assistance of counsel. We affirm both Miller’s conviction at 84-2776 and the order denying his 28 U.S.C. § 2255 application to…