Court of Appeals for the Sixth Circuit August 6, 2002, No. 01-4173, 01-4240 (United States v. Frisby)

*746The defendant appealed his conviction and sentence for failure to file tax returns and endeavoring to obstruct the administration of laws. The government cross-appealed. In view of the defendant’s death, the parties have filed a joint stipulation to remand this matter to the district court to vacate the conviction.