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United States v. Smith

35 F.3d 344 (8th Cir. 1994)

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United States v. Smith

United States Court of Appeals for the Eighth Circuit

35 F.3d 344 (8th Cir. 1994)

Facts

Sherry Lynn Smith (defendant) was questioned by a grand jury regarding her involvement with and knowledge of the criminal pursuits of her boyfriend, Craig Keltner. Smith participated in a scheme to avoid the reporting of a cash transaction greater than $10,000 to the Internal Revenue Service (IRS). She received $2,400 in cash and, in exchange, provided a $2,400 personal check so that Keltner could purchase a Corvette without triggering the IRS-reporting requirement. Smith initially testified that she helped Keltner pay for his car with money from her personal savings, not cash that Keltner had given to her. After a short break in the grand-jury proceeding, during which she reviewed her bank records, Smith recanted her statement about the source of the money used to help Keltner purchase the Corvette, admitting Keltner had given her $2,400. Smith conditionally pleaded guilty to a perjury charge after the district court denied her motion to dismiss it based on the recantation defense provided by 18 U.S.C. § 1623(d). The district court reasoned that Smith failed to satisfy the second condition for a recantation defense of subsection (d) and that both conditions must be satisfied. Smith appealed.

Rule of Law

Issue

Holding and Reasoning (Bowman, J.)

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