United States Sixth Circuit

A conviction for tax evasion is affirmed over claims of error regarding: 1) the failure of the district court to properly state a jury charge by omitting that the government had to prove that a "substantial" amount of tax was due; 2) an instruction to the jury that they did not have to find defendant's conduct "willful;" 3) the phrase "Void where prohibited by law" and a jury instruction on whether a document with such a mark qualified as a fictitious financial instrument; and 4) a denial for a downward departure at sentencing stemming from a misapplication of Michigan's definition of legal insanity.

Appellate Information

• Decided 05/19/2008
• Published 05/19/2008

Judges

• Before:  CLAY and GILMAN, Circuit Judges;  SCHWARZER, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Sidney Kraizman, Kraizman & Kraizman, Detroit, Michigan, for Appellant.  Kathleen Moro Nesi, Assistant United States Attorney, Detroit, Michigan, for Appellee.   ON BRIEF:  Sidney Kraizman, Kraizman & Kraizman, Detroit, Michigan, for Appellant.  Kathleen Moro Nesi, Assistant United States Attorney, Detroit, Michigan, for Appellee.