Court of Appeals for the Eighth Circuit June 3, 1994, 93-2874 (United States v. Claudette Atkins)

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MELLOY, Chief District Judge.

Appellant Claudette Atkins was found guilty of one count of conspiracy to defraud the United States Department of Treasury and its agency, the Internal Revenue Service, by obtaining and aiding .to obtain the payment of false, fictitious and fraudulent claims, a violation of 18 U.S.C.