U.S. Third Circuit - The FindLaw 3rd Circuit Court of Appeals Opinion Summaries Blog

US v. Root, No. 08-2888

District court's conviction of defendant for tax evasion and conspiracy to defraud the United States is affirmed where: 1) upholding the government's inclusion of multiple years of evasion in a single count was proper; and 2) the government's charge was not impermissibly duplicitous because the statutory language does not prohibit the government's decision to charge defendant for multiple years in one count and because analysis of the concerns traditionally associated with duplicitous charges demonstrates that defendant was not prejudiced by that decision. 

Read US v. Root, No. 08-2888

Appellate Information

On Appeal from the United States District Court for the Eastern District of Pennsylvania

(D.C. Civil No. 07-cv-00149)  

District Judge: Honorable Berle M. Schiller

Opinion Filed October 29, 2009


Before:  McKee, Hardiman, and Greenberg, Circuit Judges

Opinion by Hardiman, Circuit Judge 


Counsel for Appellant:  Michael J. Fischer, Robert A. Zauzmer, Office of the United States Attorney

 Counsel for Appellee:  Bradley D. Barbin