RIPPLE, Circuit Judge.
Steven Toushin was indicted in 1987 on three counts of making false statements on his income tax forms for the years 1980, 1981, and 1982, in violation of 26 U.S.C. § 7206(1). The government alleged at trial that Mr. Toushin failed to report income that he skimmed from theaters he owned. At the close of a jury trial, the district court gave several instructions concerning the government's cash expenditure method of calculating unreported...
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