The Third Circuit has upheld the conviction and 70-month sentence of a former Cozen O’Connor attorney who was found guilty of diverting fees from the law firm and not paying taxes on that unreported income.
In a nonprecedential opinion filed Friday, the U.S. Court of Appeals for the Third Circuit denied ex-attorney Charles Naselsky’s argument that there was not enough evidence to support he intended to defraud Cozen O’Connor by keeping certain fees for himself because the firm’s policy for professional fees for outside services was ambiguous. Naselsky was challenging the portion of his conviction related to three wire-fraud counts.
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