UNITED STATES OF AMERICA, APPELLEE, v. HUBERT MICHAUD, DEFENDANT, APPELLANT. No. 90-1877.United States Court of Appeals, First Circuit.Heard January 11, 1991. Decided February 13, 1991. Page 38 Rudolph L. Celli, Jr., for appellant. Karen Quesnel, Tax Div., Dept. of Justice, with whom Shirley D. Peterson, Asst. Atty. Gen., Jeffrey R. Howard, U.S. Atty., Robert E. […]