Opinion ID: 657263
Heading Depth: 1
Heading Rank: 1

Heading: introduction

Text: 1 A federal jury convicted appellant James Stone of violating 18 U.S.C. Sec. 287 by filing a false claim for an income tax refund. On appeal Stone raises two issues that merit discussion. First, was it reversible error for the district court to charge the jury on deliberate ignorance in the absence of sufficient evidence to support such a theory? We conclude that any error in giving such a charge in the absence of sufficient evidence is harmless when the instruction itself requires, as a precondition to its application, proof beyond a reasonable doubt of deliberate ignorance. The second issue is whether the district court erred by admitting evidence that Stone refused to provide the IRS with handwriting exemplars. We conclude that under the facts of this case any error in admitting that evidence was harmless.