United States v. Cole

Defendant was convicted of conspiracy to commit mail and wire fraud and conspiracy to commit tax fraud. On appeal, the government challenged defendant's sentence as substantively unreasonable and defendant cross-appealed, challenging her convictions. The court concluded that there was sufficient evidence to prove that defendant knowingly and intentionally joined in an agreement to defraud Best Buy; the evidence was sufficient to prove that defendant willfully committed affirmative acts constituting tax evasion and that a tax deficiency resulted; the evidence was sufficient to sustain defendant's tax fraud conspiracy since the evidence showed that she knowingly and intentionally entered an agreement with her husband to evade taxes and that she took an overt act in furtherance of the agreement; the evidence at trial was not "materially different" from the facts in the indictment and, therefore, no variance occurred and the district court did not err in denying her motion for acquittal on that basis; the district court did not abuse its discretion in rejecting defendant's claim that the verdict was against the weight of the evidence; and the district court did not abuse its discretion in denying defendant a new trial based on admission of Government Exhibit 17. Accordingly, the court affirmed defendants convictions. In regards to defendant's sentence, the court remanded for the district court to provide a fuller explanation of the sentence. View "United States v. Cole" on Justia Law