United States v. Moses

MEMORANDUM AND ORDER

TROUTMAN, District Judge.

Charged with two counts of willfully failing to file tax returns for two years in violation of 26 U.S.C. § 7203, defendant has filed several pre-trial motions. First, defendant urges dismissal of the information on double jeopardy grounds and argues that a prior state prosecution and subsequent acquittal by a Lehigh County, Pennsylvania, jury on charges of commercial bribery, 18 P.S. § 4108, and failure to make required disposition of funds, 18 P.S. § 3927, precludes the federal government from prosecuting him for failure to file tax returns. The…