U.S. v. OLBRES

Cr. No. 93-27-1-2-M.

881 F.Supp. 703 (1994)

UNITED STATES of America v. Anthony G. OLBRES and Shirley A. Olbres.

United States District Court, D. New Hampshire.

September 30, 1994.


Attorney(s) appearing for the Case

Steven M. Gordon, Shaheen, Cappiello, Stein & Gordon, Concord, NH, Terry Philip Segal, Boston, MA, for Anthony G. Olbres and Shirley A. Olbres.

Gretchen Leah Witt, U.S. Attorney's Office, Concord, NH, James W. Chapman, Jr., U.S. Dept. of Justice, Tax Div., Northern Crim. Enforcement Section, Washington, DC, Brian T. Tucker, Rath, Young, Pignatelli & Oyer, P.A., Concord, NH, for U.S.


MEMORANDUM ORDER

McAULIFFE, District Judge.

This close and difficult case raises fundamental issues about the nature of the court's role in insuring that criminal convictions are obtained only upon proof beyond a reasonable doubt of each essential element of the crime charged.

Defendants Anthony and Shirley Olbres were indicted on three counts of willful income tax evasion related to tax years 1986, 1987, and 1988. 26 U.S.C. § 7201. After...

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