[Download] "United States V. Middleton" by Sixth Circuit U.S. Court of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: United States V. Middleton
- Author : Sixth Circuit U.S. Court of Appeals
- Release Date : January 18, 2001
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 72 KB
Description
Defendant-Appellant David Middleton ("Middleton") appeals his conviction and sentence for attempting to evade or defeat income tax due and owing, in violation of 26 U.S.C. § 7201 (1994). Middleton concedes that from 1992 through 1996, he failed to file an income tax return despite earning more than $1.5 million in income. He argues now, however, as he did unsuccessfully at trial, that he had a good-faith belief that he had no obligation to pay income tax, because the Internal Revenue Code ("the Code") sets forth no provision that explicitly requires the payment of income tax. Middleton assigns error to the following: (1) the district court's exclusion of his proposed voir dire questions; (2) the district court's admission into evidence of Middleton's 1976 income tax return without permitting him an opportunity to testify concerning its contents; (3) the district court's admission of evidence pertaining to Middleton's income for the tax years 1997 and 1998; (4) the district court's limitation of his cross-examination of Internal Revenue Service ("IRS") Special Agent Edward James; (5) the district court's exclusion of Middleton's trial exhibits; (6) the district court's allowance of Plaintiff-Appellee United States of America ("the Government") to rely upon allegedly unrelated court opinions to impeach Middleton; (7) the district court's instruction of the jury that "voluntary" is not the equivalent of "optional"; (8) the district court's denial of Middleton's motion to dismiss; (9) the district court's failure to define "affirmative act" in its instruction of the jury; (10) the district court's failure to permit Middleton to cross-examine the Government's expert witness, IRS Special Agent Kenneth Liuzzo, on matters within his field of expertise; (11) the district court's refusal to grant him a three-level acceptance-of-responsibility reduction; (12) the district court's application of a two-level obstruction-of-justice sentencing enhancement; (13) the district court's application of a two-level sophisticated-means sentencing enhancement; (14) the district court's failure to grant Middleton's motion for judgment as a matter of law when the Government allegedly failed to establish that there was any tax due and owing; and (15) the district court's alleged bias, which deprived him of his right to a trial by a fair and impartial jury.
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