United States v. Albert H. Rothrock and Vivian S. Rothrock

LEVIN H. CAMPBELL, Chief Judge.

This is an appeal by the United States from the district court’s granting of a judgment of acquittal (and, alternatively, a new trial) after appellees were convicted by a jury on four counts of tax evasion under 26 U.S.C. § 7201 (1982). The district court stated its reasons for overturning the verdict in a comprehensive opinion.

Albert and Vivian Rothrock were indicted for willfully attempting to evade their joint income tax for the tax years 1979-1982. At a jury trial, the government showed that during the four years in question the Rothrocks did not report over…