United States v. Henry D. Zegzula

54 F.3d 786 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Henry D. ZEGZULA, Defendant-Appellant. No. 94-30199. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 1, 1995. Decided May 10, 1995. Before: WRIGHT, BOOCHEVER and THOMPSON, Circuit Judges. 1 MEMORANDUM * 2 Zegzula was convicted of tax evasion, mail fraud and making false statements to a bank. He argues that the court erred in denying his motions for a tax expert, for substitution of appointed counsel and for a continuance. He also challenges numerous evidentiary rulings and jury instructions. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 and affirm. 1. EXPERT ASSISTANCE 3 Zegzula has not shown that this case involved any complex issues of tax law. A tax expert was not necessary to establish his defense that he believed in good faith that dentists are not subject to income tax laws. There was no prejudice as required by United States v.…