Taxation – Good faith defense

Where a jury convicted two defendants of failing to pay federal income taxes, the findings of guilt must be affirmed because there was nothing erroneous about the jury instruction.

United States v. Allen, et al. (Lawyers Weekly No. 01-003-12) (18 pages) (Boudin, J.) Appealed from a judgment entered by Tauro, J., in the U.S. District Court for the District of Massachusetts. Lowell H. Becraft Jr. for the defendants-appellants; Joseph B. Syverson, with whom Carmen M. Ortiz, Frank P. Cihlar and Gregory Victor Davis were on brief, for the United States (Docket Nos. 10-2160 and 2161) (Jan. 6, 2012).