United States v. Michael Carr

GARZA, Circuit Judge:

FACTS

Between November 1978, and July 1982, the appellant and two co-defendants conducted various schemes to defraud life insurance companies of commissions on policies and sold false income tax deductions to various business enterprises. The tax fraud conspiracy that formed the basis of appellant’s guilty plea was instigated as a means of avoiding federal income tax on the fraudulently acquired insurance commissions. Appellant then marketed the income tax scheme to third parties as a technique to evade tax liability. 1

Appellant Carr, Donald McDevitt (an attorney), and…