United States v. Charles C. Stone (04-6184) Dora B. Stone (04-6185)

KENNEDY, Circuit Judge.

On March 26, 2004, Defendants Charles C. Stone and Dora B. Stone (collectively “Defendants” or “the Stones”) were convicted by a jury of one count of conspiring to defraud the United States by impeding the Internal Revenue Service in the ascertainment and collection of tax, in violation of Title 18 U.S.C. § 371, and three counts of attempting to evade income tax, in violation of Title 26 U.S.C. § 7201. They were both sentenced under the then mandatory U.S. Sentencing Guidelines Manual (Guidelines). On appeal, they jointly and individually raise errors with respect to…