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U.S. v. UCHIMURA

No. 94-10579.

107 F.3d 1321 (1997)

UNITED STATES of America, Plaintiff-Appellee, v. Harold H. UCHIMURA, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Submission Deferred April 4, 1996.

Submitted September 11, 1996.

Decided February 25, 1997.

Attorney(s) appearing for the Case

Arthur E. Ross, Elizabeth A. Fisher, Honolulu, Hawaii, for the defendant-appellant.

Craig H. Nakamura, Assistant United States Attorney, Honolulu, Hawaii, for the plaintiff-appellee.

Before: SCHROEDER and TROTT, Circuit Judges, and REED, District Judge.

EDWARD C. REED, Jr., District Judge:

Appellant Harold H. Uchimura ("Uchimura") appeals his conviction for filing a materially false tax return in violation of 26 U.S.C. § 7206(1). The question presented is whether the trial court committed reversible error by ruling that "materiality" in the context of 26 U.S.C. § 7206(1) is a question of law for the court. We have jurisdiction pursuant to 28 U.S.C. § 1291 and we reverse.1

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