United States v. Donald Stuart Fletcher

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding IRS records of assessments or liens levied against taxpayers are admissible under the public records and reports exception to the hearsay rule
• holding IRS records of assessments or liens levied against taxpayers are admissible under the public records and reports exception to the hearsay rule
• fabricating invoice before an IRS audit supports an intent to “defraud the government by interfering with IRS functions”
• finding significant the fact that a taxpayer addressed illegality concerns to defendant
• “Rule 403 is concerned only with unfair prejudice, that is, an undue tendency to suggest decision on an improper basis”
• “To convict a defendant of a Klein conspiracy, the government must show the existence of an agreement to defraud the IRS and an overt act by one of the conspirators in furtherance of the agreement’s objectives.”

Source: CourtListener parenthetical corpus (CC0).