United States v. Coble

OPINION

In these consolidated appeals, Ernest F. Coble appeals from the district court’s order denying his motion to dismiss the indictment and from his conviction of attempting to obstruct and impede the administration of the tax laws, in violation of 26 U.S.C.A. § 7212(a) (West 2002). * We conclude, first, that Coble’s motion to dismiss the indictment for lack of subject matter jurisdiction patently is meritless; therefore, the district court properly denied the motion. Second, our review of the record discloses that the evidence presented by the Government — Coble’s use of an invalid…