District Court, S.D. New York October 13, 1987, 86 Cr. 1061 (DNE) (United States v. Guerrerio)

OPINION AND ORDER

EDELSTEIN, District Judge.

The defendants, Robert Guerrerio Sr., Rosalie Guerrerio, John Guerrerio, Robert Guerrerio Jr., and Edward Lustig, are charged in a fifteen count indictment. Count one charges the five defendants with a conspiracy to defraud the Internal Revenue Service, in violation of 18 U.S.C. Section 371. Counts two and three charge John and Robert Jr.