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U.S. v. PIERCE

Nos. 06-2584, 06-2585.

479 F.3d 546 (2007)

United States of America, Appellee, v. William D. Pierce, Appellant. United States of America, Appellee, v. Shirley Best Pierce, Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: March 8, 2007.

Attorney(s) appearing for the Case

Deborah Kay Ellis, argued, St. Paul, Minnesota, for appellant in 06-2584.

Katherine Menendez, argued, Minneapolis, Minnesota, for appellant Attorney Federal Public Defender in 06-2585.

John Richard Marti, argued, Minneapolis, Minnesota, for appellee Asst. U.S. Attorney.

Before WOLLMAN and MELLOY, Circuit Judges, and NANGLE, District Judge.

NANGLE, District Judge.

After a jury trial, Defendant-Appellants William Pierce and Shirley Pierce, husband and wife, were convicted of one count of conspiracy against the United States, in violation of 18 U.S.C. § 371; three counts of filing false tax returns, in violation of 26 U.S.C. § 7206(1); four counts of mail fraud, in violation of 18 U.S.C. § 1341; and, five counts of wire fraud, in violation of 18 U.S.C. § 1343. The district court

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