United States Fourth Circuit

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US v. Cole, 09-4487

Defendant's convictions for filing false tax returns and evading taxes, are affirmed where: 1) district court did not err in denying defendant's motion for judgment of acquittal as no complexity of tax law rendered his prosecution untenable and that the jury's verdict finding beyond a reasonable doubt that defendant had willfully falsified the character of his income on his tax returns was amply supported by the evidence presented at trial; 2) defendant's claims of prejudicial error under Rule 404(b) is rejected; and 3) the trial court was well within its broad discretion in denying defendant another continuance.

Appellate Information

  • Decided 01/21/2011
  • Published 01/21/2011



  • United States Fourth Circuit