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United States v. Parris
United States Court of Appeals for the Sixth Circuit
243 F.3d 286 (2001)
- Written by Sean Carroll, JD
Facts
Richard Parris (defendant) was charged with tax fraud based on a tax-restructuring scheme he came up with for his clients. Under the scheme, a client would establish a hollow S corporation that would assume the taxpayer’s personal expenses and ultimately have a significant loss, resulting in no tax liability for the client. At trial, eight lay witnesses testified that they did not participate in Parris’s scheme because they thought that it was illegal. Parris was convicted, and he appealed, arguing that the witnesses’ testimony improperly testified as to the ultimate issue of the case using legal terminology.
Rule of Law
Issue
Holding and Reasoning (Martin, C.J.)
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