United States v. Robert Lyle Lamp, Jr., Michael J. Yuretich and Mark Alan Eberwine

779 F.2d 1088, 20 Fed. R. Serv. 314, 57 A.F.T.R.2d (RIA) 675, 1986 U.S. App. LEXIS 21867
CourtCourt of Appeals for the Fifth Circuit
DecidedJanuary 6, 1986
Docket85-2120
StatusPublished
Cited by38 cases

This text of 779 F.2d 1088 (United States v. Robert Lyle Lamp, Jr., Michael J. Yuretich and Mark Alan Eberwine) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States v. Robert Lyle Lamp, Jr., Michael J. Yuretich and Mark Alan Eberwine, 779 F.2d 1088, 20 Fed. R. Serv. 314, 57 A.F.T.R.2d (RIA) 675, 1986 U.S. App. LEXIS 21867 (5th Cir. 1986).

Opinion

W. EUGENE DAVIS, Circuit Judge:

These appeals were lodged by Lamp, Eberwine and Yuretich from judgments of conviction entered after a joint jury trial. All three defendants were convicted of conspiracy to defraud the United States by impeding the Internal Revenue Service in ascertaining and collecting income tax owed by Lamp in violation of 18 U.S.C. § 371 (Count 1). Lamp alone was convicted of attempting to evade income tax liability in 1979 (Count 2) and 1980 (Count 3) in violation of 26 U.S.C. § 7201. In addition, Eberwine and Yuretich were convicted of committing perjury before the grand jury in violation of 18 U.S.C. § 1623 (Count 4), Lamp was also convicted of aiding and abetting Eberwine and Yuretich in the commission of perjury in violation of 18 U.S.C. §§ 2 and 1623 (Count 5).

Before discussing the issues raised by appellants, some of which are common to all defendants and others peculiar to each defendant, a brief, general statement of background facts in a light most favorable to the verdict is in order; more detailed facts will be discussed where material to the particular contention made.

I.

This case began with the government’s investigation of illegal drug trafficking by Lamp, Eberwine and an unindicted co-conspirator named Werning. The government’s evidence showed that during 1979 and 1980 Lamp and Eberwine each received between $2,500 and $11,500 per week from the manufacture and sale of methamphetamine. The government showed an increase in Lamp’s net worth by showing the value of automobiles and real estate purchased and improved by Lamp during this period of time. Frequently title to automobiles and other property was placed in the name of others, including Eberwine, Yure-tich and Werning to conceal Lamp's interest in the property. Using the net worth method of calculating adjusted gross income, the jury was entitled to find that Lamp had a minimum taxable income in 1979 of at least $28,000 on which he owed taxes of approximately $3,400; Lamp had declared that he had no income in 1979. For 1980, the jury was entitled to find that Lamp’s minimum taxable income arrived at by this method was at least $35,000 on which he owed taxes of approximately $7,800. Lamp had filed no return for 1980.

The government’s case against Eberwine for conspiring to defraud the United States in the ascertainment and collection of Lamp’s income tax was predicated principally upon evidence that Eberwine assisted Lamp in concocting a story to justify Lamp’s increase in net worth and to support Lamp in his assertion that he did not own certain property. The perjury charge against Eberwine was predicated on false *1092 statements that Eberwine made on this same subject to the grand jury. The government’s case against Yuretich, who was not involved in the drug trafficking, evolved around Yuretich’s assertion to the IRS and the grand jury that he owned a 1980 Corvette.

II.

Sufficiency of the Evidence

' Lamp challenges the sufficiency of the evidence used to convict him of aiding and abetting Eberwine and Yuretich in the commission of perjury. He does not challenge the sufficiency of the evidence to support his conviction on the remaining counts. Eberwine and Yuretich challenge the sufficiency of the evidence to convict them for conspiracy and perjury.

In evaluating the sufficiency of the evidence, the evidence must be considered in the light most favorable to the verdict, with all reasonable inferences and credibility choices made to support the jury’s verdict. Glasser v. United States, 315 U.S. 60, 80, 62 S.Ct. 457, 469, 86 L.Ed. 680 (1942); United States v. Graves, 669 F.2d 964 (5th Cir.1982). We must affirm if, after viewing the evidence in the light most favorable to the verdict, “any rational trier of fact could have found the essential elements of the crime beyond a reasonable doubt.” Jackson v. Virginia, 448 U.S. 307, 319, 99 S.Ct. 2781, 2789, 61 L.Ed.2d 560 (1979); United States v. Chagra, 669 F.2d 241, 257 (5th Cir.), cert. denied, 459 U.S. 846, 103 S.Ct. 102, 74 L.Ed.2d 92 (1982).

Lamp’s contention that the evidence was insufficient to support his conviction for aiding and abetting Yuretich and Eber-wine’s perjury before the grand jury is meritless. Lamp concocted false stories to explain the source of his income and to disclaim ownership of several assets after IRS agent Barrows met with him at the start of the investigation in June of 1981. Lamp counselled Werning both before Werning met with IRS agents and before he appeared before the federal grand jury. At these meetings, Lamp instructed Wern-ing how to answer questions about various assets and Lamp’s sources of income. Lamp also met with Yuretich and Eberwine before their grand jury appearance. The details of the contrived story with respect to the ownership of the Corvette was covered with Yuretich. Lamp reviewed with Eberwine the various concocted stories they had told and planned to tell the grand jury so the grand jury testimony of the witnesses would be as consistent as possible. The circumstantial evidence clearly supported the conclusion that accounts given by the three defendants on the ownership of the 1980 Corvette and other assets were false and that Lamp’s story regarding the source of his income was false. By fabricating these stories and counselling his friends and co-conspirators to relate them to IRS agents and the grand jury, Lamp clearly helped his co-conspirators commit perjury.

Similarly, the jury was entitled to conclude from the evidence that Eberwine and Yuretich willfully acted with Lamp and with each other to assist Lamp in avoiding his tax liability. As to Eberwine, the government produced evidence that tended to show that he coached Werning about the dates important to the back dated title to the 1980 Corvette; he encouraged another acquaintance to lie about Lamp’s ownership of a pleasure boat and he asked Wern-ing to record his interview with the IRS in June of 1981. This activity by Eberwine, together with evidence that he lied before the grand jury to assist Lamp cover up sources of his income and assets, are sufficient to support the finding that he was a conspirator.

Yuretich’s involvement in the conspiracy arises from his false claims of ownership of the 1980 Corvette which he made both to the IRS agent and the grand jury. The jury was entitled to conclude that Yuretich followed Lamp’s instructions and relayed to the grand jury the lie that Lamp coun-selled him to tell.

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Bluebook (online)
779 F.2d 1088, 20 Fed. R. Serv. 314, 57 A.F.T.R.2d (RIA) 675, 1986 U.S. App. LEXIS 21867, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-robert-lyle-lamp-jr-michael-j-yuretich-and-mark-alan-ca5-1986.