United States Eleventh Circuit

Defendants' convictions for tax fraud-related charges are affirmed in part where the circumstantial evidence was sufficient for the jury to have concluded beyond a reasonable doubt that defendants entered into the charged conspiracy. However, the convictions are vacated in part where: 1) the district court erred in refusing to give defendants' requested special instruction to the jury on their good faith reliance on their accountant's advice; and 2) the evidence was insufficient for a properly instructed jury to convict on the charge of aiding and assisting in the filing of a materially false corporate tax return.

Appellate Information

• Decided 08/19/2010
• Published 08/19/2010

Judges

• Array

Court

• United States Eleventh Circuit

Counsel