United States v. Aleksandrs v. Laurins

Laurins appeals his conviction of obstruction of justice and aiding, abetting, and causing contempt of court, in connection with an Internal Revenue Service investigation of Gold Depository and Loan Company, Inc. He contends there was insufficient evidence to support his conviction, that he was denied a fair trial by judicial and prosecutorial misconduct, that evidence and testimony at trial were improperly admitted, and that the district court erred in imposing consecutive sentences. We affirm.

FACTS

In October 1983, the IRS selected for investigation Gold Depository and Loan Company, Inc. (GDL) for allegedly promoting and selling an abusive tax shelter. GDL was one of the Co-op Banking Group Companies, sharing offices on Union Street in San Francisco. The Companies’ promotional materials listed Aleksandrs Lau-rins, a former IRS attorney, tax planner, and real estate developer, as managing director. The tax shelter under investigation was GDL’s “Dry Cargo Marine Container Purchase Program,” under which a typical investor might buy $100,000 worth of marine cargo containers with $4,000 down. GDL would arrange for financing of the unpaid balance. GDL advised the investor that he…