Friday, September 09, 2011

Eighth Circuit -- United States v. Brian Ellefsen

 Evidence for Brady claim that docs showed IRS allowed conduct in past years was not material.

No error in characterization of diverted fees as constructive dividends.

Harmless error in not allowing cross for a summary witness.

No abuse of discretion in barring expert testimony.

No error in restitution calculation.

United States v. Brian Ellefsen
Compiled by D.E. Frydrychowski, who is, not incidentally, not giving you legal advice.

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Author's SSRN page here.