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U.S. v. MORAN

Nos. 05-30215, 05-30226.

482 F.3d 1101 (2007)

UNITED STATES of America, Plaintiff-Appellee, v. James MORAN, Defendant-Appellant. United States of America, Plaintiff-Appellee, v. Pamela Moran, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed April 2, 2007.

Attorney(s) appearing for the Case

Sheryl Gordon McCloud, Law Offices of Sheryl G. McCloud, Seattle, WA; Peter Mair, Seattle, WA, Walter G. Palmer, Seattle, WA, for defendants-appellants Grosnickle, James Moran and Pamela Moran; Ronald D. Ness, CJA, Port Arthur, WA, for defendant-appellant Wayne S. Anderson.

Gregory Victor Davis and Alan Hechtkopf, Attorneys, Tax Division, Department of Justice, Washington, D.C., for the plaintiff-appellee.

Before: B. FLETCHER and McKEOWN, Circuit Judges, and SCHWARZER, District Judge.

PER CURIAM:

Pamela and James Moran appeal their convictions of conspiracy to defraud the United States (18 U.S.C. § 371), conspiracy to commit wire and mail fraud (18 U.S.C. § 371), aiding and assisting in the preparation and filing of false federal income tax returns (26 U.S.C. § 7206(2)), mail fraud (18 U.S.C. § 1341), and wire fraud (18 U.S.C. § 1343). They contend that the district court erred in four ways: (1) by allowing expert testimony...

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