United States Eighth Circuit

Conviction and sentence for filing false tax returns is affirmed where: 1) the prosecutor and IRS special agent's actions in misleading the grand jury was harmless error; 2) the district court did not err in its instructions to the jury, in denying defendant's motion for acquittal, denying defendant's motion for mistrial, denying defendant's motion for judge's recusal, or in admitting evidence; 3) the district court did not commit plain error by including third-party tax losses in calculating defendant's base offense level under the sentencing guidelines; and 4) the hearsay testimony met the required indicia of reliability.

Appellate Information

• Decided 04/03/2009
• Published 04/03/2009

Judges

• BENTON, Circuit Judge., Before COLLOTON, BOWMAN, and BENTON, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Joe Alfred Izen, Jr., Bellaire, TX, argued, for appellants.


• For Appellees:
  
• William L. Meiners, Asst. U.S. Atty., Kansas City, MO, argued (John F. Wood, U.S. Atty., on the brief), for appellee.