Interesting decision from the 6th Circuit today: United States v. McBride, 04-4347 (6th Cir., Jan. 17, 2006).  Here’s the summary from Bob Loblaw’s Decision of the Day blog:

This sentencing appeal involves a creative tax protest by defendant James McBride. After his girlfriend was convicted of tax evasion, McBride used a checking account that he had already closed to pay the property taxes of the judge who presided over his girlfriend’s trial, her two lawyers, and the IRS agent who had investigated his girlfriend. McBride then filed involuntary bankruptcy petitions against each of these individuals, claiming that they owed him money for the tax payments. He also paid the filing fee for each petition with the bogus checks. Creative, yes, but also a violation of several criminal statutes, including presenting a false claim against the government, obstructing the administration of tax laws, and bankruptcy fraud. Here, the Sixth Circuit affirms his sentence of 78 months.