Tag archives: insufficient-evidence

RSS feed of insufficient-evidence

Taxpayers Appealed the Denial Of Their Motion to Severe Couts, U.S. v. Donna, 2010 U.S. App. Lexis 3789 (3rd Cir. 2010)

Defendants were convicted of conspiracy to extort and filing false tax returns. They appealed the sufficiency of the evidence and the Court's refusal to severe the tax counts.

Continue reading

Misjoinder of Tax Evasion Charges Resulted in Reversal. U.S. v. LITWOK, 678 F.3d 208, (2nd Cir. 2012)

Misjoinder of Counts of Mail Fraud with Tax Evasion Led to Reversal. There was no evidence at trial of any affirmative act to evade taxes by defendant beyond a mere failure to file tax returns for calendar years 1996 and 1997. The misjoinder prejudicially affected the jury's deliberations on each of the counts. The evidence as to both counts was not overwhelming and the district court gave no limiting instructions.

Continue reading

All rights reserved the-tax-specialist.com 2017