United States v. W. Baldwin Droms

This appeal is from a judgment of conviction for violation of 26 U.S.C. § 7206(1), entered after a jury trial in the United States District Court for the Northern District of New York, James T. Foley, Chief Judge. Appellant was charged in a one-count indictment with willfully subscribing, under penalty of perjury, a statement of financial information in connection with an Internal Revenue Service settlement, know*363ing the statement to be false in two material respects: (1) as to the income report and (2) as to whether appellant had disposed of an asset worth $500 or more for less than full…