United States v. Darline Ruth Koff, United States of America v. Irwin Koff

39 F.3d 1189 74 A.F.T.R.2d 94 -6878 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Darline Ruth KOFF, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellant. v. Irwin KOFF, Defendant-Appellant. Nos. 93-10682, 93-10684. United States Court of Appeals, Ninth Circuit. Submitted Aug. 12, 1994. * Decided Nov. 2, 1994. Before: FLETCHER, HALL, and WIGGINS, Circuit Judges. 1 MEMORANDUM ** 2 Irwin and Darline Koff were each indicted by a grand jury and charged with making false claims against the United States in violation of 18 U.S.C. Sec. 287 , and with making and subscribing false tax returns in violation of 26 U.S.C. Sec. 7206 (1). Together, they were indicted for and charged with corruptly obstructing and impeding the due administration of the tax laws in violation of 26 U.S.C. Sec. 7212 (a), and aiding and abetting such offense, in violation of 18 U.S.C. Sec. 2 . After a bench trial, the Koffs were convicted on all…