United States v. Lewis Guess

MEMORANDUM

Lewis Donald Guess (“Appellant”) appeals his conviction on two counts of willfully filing a false tax return in violation of 26 U.S.C. § 7206 (1). Appellant challenges the sufficiency of the evidence supporting the conviction and the preclusion of the testimony of a defense witness who indicated that he would refuse to answer certain cross-examination questions. We assume familiarity with the record. We have jurisdiction pursuant to 28 U.S.C. § 1291 and we affirm.

The conviction results from a charitable deduction claimed by Appellant on his 2001 and 2002 federal income tax returns. Appellant claimed that on December 31, 2001, he contributed shares of stock in a closely-held corporation that he controlled (Xelan Insurance Services, Inc.), which he valued at $800,000, to a 501(c)(3) organization that he also controlled (Xelan Foundation). The district court found, following a bench trial, that the claimed donation had not occurred and that Appellant willfully filed tax returns stating the contrary.

At trial, Appellant proposed to call David Jacquot, the general counsel for certain of Appellant’s entities, as a witness to testify in support of Appellant’s contentions…