United States v. William M. Ruffin

How courts have described this case

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

• concluding that although a copy of an IRS public record would have been “otherwise admissible” under Fed. R. Evid. 1005, the record would still have been inadmissible as hearsay
• concluding that although a copy of an IRS public record would have been “otherwise admissible” under Fed. R. Evid. 1005, the record would still have been inadmissible as hearsay
• Congress intended notice requirement to be rigidly enforced, and evidence can be admitted under Fed.R. Evid. 803(24) only if notice of an intention to rely upon it is given in advance to trial
• prosecutor’s dwelling on erroneously admitted evidence suggests error was not harmless
• proper for FBI agent to testify in rebuttal where the “purpose of the testimony was to rebut directly ... [the] defense of insubstantial tax liability by showing that [defendant] had received a constructive dividend ... ”

Source: CourtListener parenthetical corpus (CC0).