Opinion ID: 492452
Heading Depth: 2
Heading Rank: 3

Heading: Other Trial and Post-Trial Rulings.

Text: 40 Caswell's other contentions do not detain us long. 41 First, Caswell contends that the district court erred in failing to conditionally receive certain disputed evidence and in allowing Agents Fox and Grass to opine on ultimate issues. As to the former contention, the record supports Caswell's point that the district court initially had some questions on the relevancy of the evidence of Caswell's gambling and the relatives' expenditures, as evidenced by its admonition to the government at one point in the trial to connect it up. After receiving citations of cash expenditures cases and further testimony, however, the court later denied Caswell's motions for a directed verdict and acquittal. We believe this clearly indicates that the court received the disputed evidence conditionally, until such time as it had to rule on the matter. 42 Similarly, Caswell's challenge under Fed.R.Evid. 704 to the testimony of Agents Grass and Fox is unavailing. Both were qualified as experts on tax evasion matters and had substantial experience with the cash expenditures method of proof. They did not give opinions on ultimate issues of the case, but explained the expenditures method and made conclusions under the method based on the evidence in the case. Clearly, there was no violation of Rule 704. 43 Second, Caswell contends that the court erred in refusing his proffered jury instruction which would have allowed the jury to consider lesser included offenses under 26 U.S.C. Secs. 7206 and 7207. Under the facts of this case, however, the court properly denied the instructions. See Sansone v. United States, 380 U.S. 343, 349-50, 85 S.Ct. 1004, 1009, 13 L.Ed.2d 882 (1965); accord King, 616 F.2d at 1042-43. 44 Finally, Caswell contends that the district court erred in not directing a mistrial when, on re-cross, the government asked Agent Fox whether Caswell granted an interview to IRS agents. Although Caswell argues that his fifth amendment right to remain silent was violated, it is clear that this claim is groundless. The question was not directed at Caswell's absence from testifying at trial, but was asked after his counsel, on cross-examination, asked questions of Fox which implied that the government had not exhausted all of its investigative leads. Clearly, this is not a situation necessitating reversal. 45