United States v. Richard Barnes

46 F.3d 1146 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Richard BARNES, Defendant-Appellant. No. 93-10182. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 11, 1994. Decided Dec. 30, 1994. Before: SCHROEDER, D.W. NELSON and CANBY, Circuit Judges. 1 MEMORANDUM * 2 Richard Barnes appeals his jury conviction for two counts of bankruptcy fraud in violation of 18 U.S.C. Sec. 152 and three counts of income tax evasion in violation of 26 U.S.C. Sec. 7201 . He contends that the district court erred by improperly instructing the jury regarding the willfulness element of the tax evasion counts, improperly refusing his proposed instructions regarding the effect of community property law on the existence of a tax deficiency, improperly admitting into evidence summaries and charts prepared by the prosecution without cautionary instructions, and improperly denying his motion for acquittal. 3 We affirm.…