Monday, December 17, 2012

First Circuit -- US v. Powers


Evidence that attorney knew of the situation is insufficient on its own to justify an advice-of-counsel instruction where the lawyer doesn't testify.

IRS agents can testify as to ultimate decisions of the factfinder when it's about tax matters.

Trial court imposed reasonable limits to keep other witnesses from giving opinions as to ultimate matters.

Trial court appropriately limited debate on question of document's admission.

US v. Powers
Compiled by D.E. Frydrychowski, who is, not incidentally, not giving you legal advice.

Category tags above are sporadically maintained Do not rely. Do not rely. Do not rely.

Author's SSRN page here.