US v. Temple, 447 F. 3d 130 - Court of Appeals, 2nd Circuit 2006

Defendant-appellant Eva C. Temple appeals from a judgment of the United States District Court for the Southern District of New York (Chin, J.) insofar as it adjudicates her, in accordance with a jury verdict of conviction, guilty of forcibly assaulting, resisting, or impeding an officer of the United States engaged in official duties, in violation of 18 U.S.C. § 111. 132*132 The government cross appeals from the same judgment insofar as it grants Temple\u27s motion for a judgment of acquittal following her conviction by the same jury for willfully oppressing a person under color of law while acting in connection with the revenue laws of the United States, in violation of 26 U.S.C. § 7214. For the reasons that follow, we reverse the judgment in all respects, resulting in a dismissal of the assault count and reinstatement of the guilty verdict on the oppression count. We remand for further proceedings consistent herewith