United States v. James D'agostino, and Anne Marie D'Agostino

LAY, Circuit Judge.

James and Anne Marie D’Agostino appeal from a final judgment of the United States District Court for the Eastern District of New York (Seybert, J.) convicting them of one count of conspiracy to defraud the United States and tax evasion under 18 U.S.C. § 371 and 3551 as well as four counts of attempted tax evasion in violation of 26 U.S.C. § 7201 and 18 U.S.C. §§ 2 and 3551. The basic question on appeal is whether the defendants can be guilty of tax evasion by diverting monies from their solely owned corporation where the corporation had no earnings or profits in the years…