This section contains the nature of the case and procedural background.

Emond (D) was the village manager of Streamwood, Illinois. D had his office for sale and engaged in many activities, schemes, and bribes. All of D's activities and profits went unreported, and this resulted federal tax liability for him and his wife. A 46-count indictment was handed down against D by a federal grand jury. Most of those indicted plead guilty and testified against D at trial. Before the trial, the five remaining defendants moved for severance. D's wife's motion for severance on tax evasion charges was not granted. D was convicted on all, but one charge and his wife was convicted of tax evasion. D appealed.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.