United States Sixth Circuit

Lay witness testimony on ultimate issue of the case - belief that defendant's tax plan was "illegal" - is proper under Fed. R. Ev. 701 where use of the word is fair because the defendant's tax plan was outrageous in its disregard for the spirit of the Revenue Code.

Appellate Information

• Argued 03/06/2001
• Decided 03/15/2001
• Published 03/15/2001

Judges

• Before MARTIN, Chief Judge;  MOORE, Circuit Judge;  TARNOW, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• David J. Graeff (argued and briefed), Columbus, Ohio, for Appellant.


• For Appellees:
  
• Gregory V. Davis (argued and briefed), Robert E. Lindsay (briefed), Alan Hechtkopf (briefed), United States Department of Justice, Appellate Section Tax Division, Washington, DC, for Appellee.