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  1. 22.1 Attempt to Evade or Defeat Income Tax (26 U.S.C. § 7201)

    ... the element of tax deficiency in a tax evasion case with evidence of unreported deductions.”   Kayser , 488 F.3d at 1073-74 ... argument that defendant was precluded from offering evidence that is inconsistent with information he reported on his tax returns). ...

  2. 9.37 Attempt to Evade or Defeat Income Tax

    ... the element of tax deficiency in a tax evasion case with evidence of unreported deductions." Kayser , 488 F.3d at 1073-74 (rejecting an argument that the defendant was precluded from offering evidence that is inconsistent with information that he reported on his tax ...

  3. 5.1 Aiding and Abetting

    ... that person, or was present at the scene of the crime. The evidence must show beyond a reasonable doubt that the defendant acted with the ... abetting robbery on Indian reservation because there was no evidence that defendants had foreknowledge that robbery was to occur). In ...

  4. 4.1 Aiding and Abetting (18 U.S.C. § 2(a))

    ... that person or was present at the scene of the crime.  The evidence must show beyond a reasonable doubt that the defendant acted with the ... abetting robbery on Indian reservation because there was no evidence that defendants had foreknowledge that robbery was to occur). ...

  5. 4.15 Dual Role Testimony

    ... the reasons given for the opinion, and all the other evidence in the case.  Comment  If a witness testifies to both ... opinion witness is allowed to present otherwise inadmissible evidence under Fed. R. Evid. 703, an additional instruction may be needed. ...

  6. 9.2 Causation

    ... use of excessive force because plaintiff did not present evidence that two of the officers knowingly acquiesced in a third officer’s unlawful conduct as a part of a common plan with him or evidence  that the two officers’ conduct  set in motion acts that they ...

  7. 15.24 Defenses—“Classic” Fair Use (15 U.S.C. § 1115(b)(4))

    ... proving its fair use of the mark by a preponderance of the evidence.              The defendant makes fair use of a ... alleging infringement has shown by a preponderance of the evidence that confusion is likely.” KP Permanent Make-Up, Inc. , 408 F.3d ...

  8. 9.6 Section 1983 Claim Against Local Governing Body Defendants Based on Act of Final Policymaker—Elements and Burden of Proof

    ... each of the following elements by a preponderance of the evidence:   First, [ name of person the plaintiff alleges ... for the overall management of the event,” there was no evidence that the police chief “caused the situation-specific use of force ...

  9. 12.5 Controlled Substance—Conspiracy to Distribute or Manufacture (21 U.S.C. §§ 841(a), 846)

    ...   When the prosecution relies on circumstantial evidence to establish an agreement to distribute drugs, “what we are looking for is evidence of a prolonged and actively pursued course of sales and . . . ...

  10. 8.127 Bank Fraud—Scheme to Defraud by False Promises

    ... returned for cash. On appeal he contended there was no evidence he intended to defraud a bank, only evidence that he intended to defraud the store. The Supreme Court held that the ...

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