U.S. v. LAVOIE

No. 04-1982.

433 F.3d 95 (2005)

UNITED STATES of America, Appellee, v. John J. LAVOIE, Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided December 22, 2005.


Attorney(s) appearing for the Case

Elizabeth L. Prevett, Federal Defender Office, for appellant.

John M. Hodgens, Jr., Assistant United States Attorney, with whom Michael J. Sullivan, United States Attorney, were on brief, for appellee.

Before TORRUELLA and LIPEZ, Circuit Judges, and DiCLERICO, Jr., District Judge.


TORRUELLA, Circuit Judge.

A jury convicted defendant John J. Lavoie of willfully evading federal income taxes. Lavoie appeals, contending that the evidence was insufficient for a jury to find that he acted willfully. For the reasons presented herein, we affirm.

I.

John J. Lavoie ("Lavoie") was the sole proprietor of a business engaged in the installation and repair of heating and air conditioning systems. As a business owner, he was required to file...

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