U.S. v. HEATH

No. 07-1215.

525 F.3d 451 (2008)

UNITED STATES of America, Plaintiff-Appellee, v. Kenneth HEATH, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: May 19, 2008.


Attorney(s) appearing for the Case

ARGUED: Sidney Kraizman, Kraizman & Kraizman, Detroit, Michigan, for Appellant. Kathleen Moro Nesi, Assistant United States Attorney, Detroit, Michigan, for Appellee. ON BRIEF: Sidney Kraizman, Kraizman & Kraizman, Detroit, Michigan, for Appellant. Kathleen Moro Nesi, Assistant United States Attorney, Detroit, Michigan, for Appellee.

Before: CLAY and GILMAN, Circuit Judges; SCHWARZER, District Judge.


OPINION

RONALD LEE GILMAN, Circuit Judge.

Kenneth Heath was charged with four counts of attempting to evade the payment of federal income taxes between 1999 and 2002, and with two counts of presenting fictitious financial instruments. Heath argues on appeal that the district court committed reversible error by (1) refusing to instruct the jury that the government was required to prove that he owed a "substantial" amount of federal income tax, (2) failing...

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