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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's 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.


447 F.3d 130 (2006)

UNITED STATES of America, Appellee-Cross-Appellant,


Eva C. TEMPLE, Appellant-Cross-Appellee.

Docket Nos. 05-0165-CR(L), 05-0679(XAP).

United States Court of Appeals, Second Circuit.

Argued: September 16, 2005.

Decided: May 1, 2006.

New York Law School location; File #3401, Box #150