United States Ninth Circuit

Convictions by jury trial for interfering with the administration of the tax laws, presenting false claims to the United States, and presenting fictitious financial instruments, in violation of 18 U.S.C. section 514 are: 1) affirmed as to conviction of interfering with the administration of the tax laws, presenting false claims to the U.S.; and 2) vacated his conviction for presenting fictitious financial instruments, where although the evidence was sufficient to preclude a judgment of acquittal on the section 514 counts, the evidence was not so overwhelming that it negated the prejudice flowing from the lack of any instruction that the financial instruments in question had to be issued "under the authority of the United States."

Appellate Information

• Published 2016/06/09

Judges

• BLOCK

Court

• United States Ninth Circuit

Counsel