Appeal from the United States District Court for the Southern District of Ohio at Cincinnati.
No. 1:18-cr-00143-1—Michael R. Barrett, District Judge.
Argued: March 9, 2022
Decided and Filed: June 30, 2022
Before: GILMAN, STRANCH, and NALBANDIAN, Circuit Judges.
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OPINION
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NALBANDIAN, Circuit Judge. This case is about a millionaire car salesman who tried
to hoodwink the IRS. Gregory VanDemark owns the Used Car Supermarket, which sells cars
from two lots in Amelia, Ohio. In 2013 and 2014, VanDemark funneled away his customers’
down payments and left them off his tax returns. He used this stashed-away cash to finance the
mortgage on his mansion. The IRS caught wind soon enough. The government charged
VanDemark with crimes related to his scheme, and a jury convicted him of six counts.
VanDemark moved for an acquittal on three of these counts and a new trial on all six. The
district court denied both motions. For the reasons below, we AFFIRM. |