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Jay Shapiro on Rosemond v. United States: Supreme Court Addresses Jury Instructions in Aiding and Abetting Prosecutions for the Use of a Weapon in Connection with a Drug Trafficking Crime

While the Supreme Court often grants certiorari in cases where there are complex and novel issues, many of its decisions are based upon its interpretation of important but basic concepts. Rosemond v. United States , [ enhanced version available to lexis.com subscribers ], decided by the Court on March...

Good Opinion on Error in Not Giving Requested Good Faith Belief Instructions

Tax practitioners and students cannot be reminded too often on the importance of Cheek 's definition of willfulness - voluntary intentional violation of a known legal duty -- and Cheek 's holding that a sincerely held even if objectively unreasonable belief that the conduct is lawful requires...

Tenth Circuit Opinion on Mens Rea for Tax Obstruction - What Does Unlawful Mean? (7212(a))

In United States v. Williamson , [ enhanced version available to lexis.com subscribers ], ___ F.3d ___, 2014 U.S. App. LEXIS 4934 (10th Cir. 2014), here , the Tenth Circuit rejected the taxpayer's argument that the jury should have been instructed on the meaning of "unlawful" meant in a...

Court of Appeals Rejects Arguments that Instructions on Willfulness and Good Faith Were Reversible Error

In United States v. Basile , 2014 U.S. App. 12388 (3d Cir. 2014), here , the defendants, husband and wife, chiropractors, engaged an asset protection firm who put them into offshore entities and bank accounts to avoid tax. The defendants took other actions to obscure their income and avoid tax. The defendants...