Cases

MURPHY, Circuit Judge. I. Introduction After a jury trial, appellant Bill Melot was convicted of one count of corruptly endeavoring to impede the administration of the Internal Revenue Code, one count of attempting to evade or defeat tax, six counts of willful failure to file, and seven counts of making false statements to the Department of Agricultur

BACHARACH, Circuit Judge. The district court sanctioned Mrs. Katherine L. Melot and Mr. Billy R. Melot based on the court’s inherent authority. The Melots appeal and seek leave to proceed in forma pauperis. We grant leave to proceed in forma pauperis and address the merits of the appeal. This appeal requires examination of the Fifth Amendment’s Due Pr

FILED United States Court of Appeals UNITED STATES COURT OF APPEALS Tenth Circuit FOR THE TENTH CIRCUIT April 18, 2014 Elisabeth A. Shumaker Clerk of Court UNITED STATES OF AMERICA, Plaintiff-Appellee, v

*492Motion of petitioner for reconsideration of order denying leave to proceed in forma pauperis denied.

Motion of petitioner for leave to proceed in forma pauperis denied, and petition for writ of certiorari to the United States Court of Appeals for the Tenth Circuit dismissed. See Rule 39.8.

Petition for writ of certiorari to the United States Court of Appeals for the Tenth Circuit denied.

Petition for writ of certiorari to the United States Court of Appeals for the Tenth Circuit denied.

Petition for rehearing denied.

Petition for rehearing denied.

Motion to direct the Clerk to file a petition for writ of certiorari out of time denied.

Petition for writ of certiorari to the United States Court of Appeals for the Tenth Circuit denied.

Petition for writ of certiorari to the United States Court of Appeals for the Tenth Circuit denied.

Petition for writ of certiorari to the United States Court of Appeals for the Fifth Circuit denied.

Case: 19-50436 Document: 00515531401 Page: 1 Date Filed: 08/18/2020 United States Court of Appeals for the Fifth Circuit United States Court of Appeals Fifth Circuit FILED

Appellate Case: 24-7019 Document: 53-1 Date Filed: 07/29/2025 Page: 1 FILED United States Court of Appeals PUBLISH Tenth Circuit UNITED STATES COURT OF APPEALS July 29, 2025

KELLY, Circuit Judge. Defendant-Appellant Eldon L. Boisseau appeals from his conviction of tax evasion, following a bench trial. 26 U.S.C. § 7201; United States v. Boisseau, 116 F.Supp.3d 1242 (D. Kan. 2015). On appeal, he challenges the sufficiency of the evidence and argues that the district court wrongly convicted him (1) without evidence of an affirmative act designed to c

SACK, Circuit Judge: Defendant-appellant Carlo J. Marinello, II, a resident of Erie County in western New York State, owned and operated a freight service that couriered items to and from the United States and Canada. From approximately 1992 through 2010, Marinel-lo neither kept corporate books or records nor filed personal or corporate income tax returns. Following an investigation by the Internal Revenue Service (the “IRS”),

15‐2224 United States v. Marinello 1 UNITED STATES COURT OF APPEALS 2 FOR THE SECOND CIRCUIT 3 August Term, 2015 4 (Argued: February 11, 2016 Decided: October 14, 2016) 5

SYKES, Circuit Judge. Frank Pons was charged with committing wire fraud, 18 U.S.C. § 1343, and equity skimming, 12 U.S.C. § 1715z-19, and was released from custody pending trial. Two months before trial was scheduled to begin, he fled the country. He eventually turned himself in to U.S. authorities in Brazil and later pleaded guilty to the two offenses. At sentencing the district court applied a two-level upward adjustment for

MEMORANDUM AND ORDER ERIC F. MELGREN, District Judge. Defendant Eldon Boisseau was indicted on one count of tax evasion for unpaid taxes and interest of more than $1 million assessed between 1998 and 2008. Bois-seau proceeded to a bench trial May 5-6, 2015. Having reviewed and considered the evidence, which was largely undisputed at .trial, the Court finds Boisseau guilty of tax evasion in yiolation of