United States v. Murray "Matt" Raskin

892 F.2d 1047 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Murray "Matt" RASKIN, Defendant-Appellant. No. 87-1132. United States Court of Appeals, Ninth Circuit. Submitted Sept. 14, 1989. * Decided Oct. 13, 1989. Before SCHROEDER, BOOCHEVER and BEEZER, Circuit Judges. 1 MEMORANDUM ** 2 Murray "Matt" Raskin appeals his conviction and sentence on six counts of individual and corporate income tax evasion under 26 U.S.C. § 7201 for the years 1980, 1981, and 1982. Raskin contends that the district court erred in refusing to admit evidence of subsequent returns, in excluding evidence of his business acumen, and in refusing to instruct the jury on the lesser included offense under 26 U.S.C. § 7207 . We affirm. 3 a. Evidence of Subsequent Returns 4 The district court refused to allow Raskin to introduce subsequent returns for the tax years of 1983 and 1984 as evidence that the tax deficiencies in his 1980-82 returns…