United States Third Circuit

Conviction of defendant for conspiracy to defraud the United States and for willfully aiding in the filing of materially false or fraudulent tax returns is affirmed where: 1) the Supreme Court's decision in Cheek v. US does not prohibit a willful blindness instruction that applies to a defendant's knowledge of relevant tax law; 2) any error in admitting a witness's testimony was harmless and thus does not require reversal; 3) defendant's claims of prosecutorial misconduct are rejected; 4) district court did not abuse its discretion in admitting the expert's testimony; and 5) any error in district court's decision to exclude certain exhibits during defense counsel's cross-examination of the government's witnesses did not prejudice defendant.

Appellate Information

• Argued 11/17/2009
• Decided 09/09/2010
• Published 09/09/2010

Judges

• AMBRO

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• David Debold, Ralph J. Marra, Jr.