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.
Tag archives: insufficient-evidence
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.