United States Fifth Circuit

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US v. Miller, 08-31168

Defendant's tax evasion conviction and sentence are affirmed where: 1) the district court did not abuse its discretion in excluding evidence regarding settlement negotiations because that evidence did not relate to defendant's alleged embezzlement activities; 2) the district court properly refused to exclude defendant's spouse's testimony under the marital privilege because that testimony referred to acts, not communications; and 3) the district court properly gave a deliberate ignorance instruction because the evidence demonstrated that defendant was subjectively aware of a high probability of existence of illegal conduct.

Appellate Information

  • Decided 11/20/2009
  • Published 11/20/2009


  • CARL E. STEWART, Circuit Judge:, Before JONES, Chief Judge, and GARZA and STEWART, Circuit Judges.


  • United States Fifth Circuit


  • For Appellant:
  • Josette Louise Cassiere (argued) and C. Mignonne Griffing, Asst. U.S. Attys., Shreveport, LA, for U.S., Ansel Martin Stroud (argued), Tuft, Stroud & Bordelon, Shreveport, LA, for Miller.