United States v. Steven K. Tolstedt, (8th Cir. 2003)
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United States Court of Appeals FOR THE EIGHTH CIRCUIT
No. 03-2036
United States of America, Appellee, v. Steven K. Tolstedt, Appellant.
Submitted: October 24, 2003 Filed: December 10, 2003
Before RILEY, McMILLIAN, and SMITH, Circuit Judges.
PER CURIAM.
After a jury found Steven Tolstedt guilty of willful failure to file tax returns, in violation of 26 U.S.C. § 7203, the district court1 sentenced him to 10 months imprisonment and 1 year supervised release, and ordered him to pay restitution of $26,501. Tolstedt appeals, and, having reviewed each of his claims of error, we affirm.
Specifically, we reject Tolstedt§ 7203 violation; good faith disagreement with law does not negate willfulness, and circumstantial evidence is sufficient to prove willfulness). In addition, even assuming Tolstedt preserved his objection to the district court§ 2T1.1, n.1; United States v. Hart, 324 F.3d 575, 578 (8th Cir. 2003) (standard of review). We also conclude that, contrary to Tolstedt§ 7203; Fed. R. Crim. P. 7(a) (concerning use of indictment and information).
The balance of TolstedtÂ’s arguments are either frivolous, cumulative, or do not rise to the level of plain error. See United States v. Guerra, 113 F.3d 809, 816 (8th Cir. 1997) (when issue is not raised at trial, review is only for plain error, which occurs when obvious error effects defendantÂ’s substantial rights); United States v. Robinson, 110 F.3d 1320, 1326 (8th Cir.) (reversal under plain-error standard for arguably improper closing argument would be proper only if error seriously affected fairness, integrity, or public reputation of judicial proceedings), cert. denied,
Appeal from the United States
District Court for the
District of Nebraska.
[UNPUBLISHED]
miscarriage of justice resulted which justified reversal based on admission of unobjected-to hearsay testimony). Accordingly, we affirm.
[1] The Honorable Richard G. Kopf, Chief Judge, United States District Court for the District of Nebraska.
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This document cites
- U.S. Court of Appeals for the Eighth Circuit - United States of America, Appellee, v. Clarence Robinson, Appellant., 110 F.3d 1320 (8th Cir. 1997)
- U.S. Court of Appeals for the Eighth Circuit - United States of America, Appellee, v. Steven Hart, Appellant., 324 F.3d 575 (8th Cir. 2003)
- US Code - Title 26: Internal Revenue Code - 26 USC 7203 - Sec. 7203. Willful failure to file return, supply information, or pay tax
- U.S. Court of Appeals for the Eighth Circuit - United States of America, Appellee, v. Juvenile Nb, Appellant., 59 F.3d 771 (8th Cir. 1995)
- U.S. Court of Appeals for the Eighth Circuit - United States of America, Plaintiff/Appellee, v. Jose Erik Guerra, Defendant/Appellant., 113 F.3d 809 (8th Cir. 1997)
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