United States v. Larry J. Young

WOLLMAN, Circuit Judge.

A jury convicted Larry J. Young, a North Dakota farmer, of filing six false income tax returns that claimed refunds for taxes paid on fuel used in farming operations. Young appeals from the judgment against him, his sentence, and the denial of several post-trial motions. We affirm.

I

Farmers are entitled to a tax credit on the gas and diesel fuel used in farm implements as reimbursement for the highway excise tax that they paid at the pump. To receive the credit, a farmer simply reports non-highway fuel use on a form attached to his tax return and is not required to…