Court Opinion

ID: 9638798
Source: CourtListenerOpinion
Date Created: 2023-08-22 15:54:33.341783+00
Date Added: 2024-06-11T18:10:09.815161
License: Public Domain

HUXMAN, Circuit Judge
(dissenting in part).
I concur in the conclusion of the majority that the trial court erred in its instruction on the issue of good faith, but I cannot agree with the majority that the evidence was sufficient to support the verdict and judgments. In my opinion the evidence was wholly insufficient to establish a conspiracy to evade the Act, or aid or abet others to do so, as the term “evade” is construed by the Supreme Court in Keegan v. United States, supra. No useful purpose would be served by analyzing in detail the evidence which leads me to this conclusion.
I would reverse and remand, with directions to dismiss.