United States Ninth Circuit

A conviction and sentence for filing a false tax return, tax evasion, and conspiracy to make a false statement to influence a financial institution is affirmed over claims of error regarding: 1) exclusion of evidence that he contended would have shown that funds defendant took from his corporation were nontaxable returns of capital rather than income; 2) exclusion of additional evidence relating to the company's payment of tobacco taxes; 3) admission of evidence involving a summary exhibit; 4) prosecutorial misconduct; 5) a state court property dispute judgment's effect in the matter; 6) cumulative error; and 7) a vindictive or unreasonable sentence.

Appellate Information

• Argued 01/21/2009
• Decided 12/13/2006
• Published 12/13/2006

Judges

• THOMAS, Circuit Judge:, Before:  PAMELA ANN RYMER and SIDNEY R. THOMAS, Circuit Judges, and STEPHEN G. LARSON, District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellees:
  
• John D. Cline, Kelli Crouch, Jones Day, San Francisco, CA, for the defendant-appellant., Nathan J. Hochman, Assistant Attorney General;  Alan Hechtkopf, Karen M. Quesnel, S. Robert Lyons, Attorneys, Department of Justice, Tax Division, Washington, D.C., for the plaintiff-appellee.