Court Opinion

ID: 798353
Source: CourtListenerOpinion
Date Created: 2012-04-20 14:44:37+00
Date Added: 2024-06-11T17:59:44.897314
License: Public Domain

PER CURIAM:
 

  Appellants Mauricio Cohen Assor and Leon Cohen Levy (collectively “the Co-hens”) were both convicted by a jury of one count of conspiracy to defraud the Internal Revenue Service (“IRS”), in violation of 18 U.S.C. § 371 and two counts of willfully making and subscribing false income tax returns, in violation of 26 U.S.C. § 7206(1). Levy was acquitted of one count of the latter charge. The Cohens appeal their convictions, alleging that (1) there was insufficient evidence to support their convictions on the conspiracy to defraud the IRS charge; (2) the district court erred by excluding their expert witness testimony; (3) the district court erred by giving an improper jury instruction and abused its discretion by failing to give their requested jury instructions; and (4) the district court committed plain error by admitting evidence of an “other” bad act.
 

  After reviewing the record, reading the parties’ briefs and having the benefit of oral argument, we reject all of the arguments made by the appellants and affirm their convictions.
 

  AFFIRMED.