U.S. v. BOULWARE

No. 05-10752.

558 F.3d 971 (2009)

UNITED STATES of America, Plaintiff-Appellee, v. Michael H. BOULWARE, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed March 9, 2009.


Attorney(s) appearing for the Case

John D. Cline, Kelli Crouch, Jones Day, San Francisco, CA, for the defendant-appellant.

Nathan J. Hochman, Assistant Attorney General; Alan Hechtkopf, Karen M. Quesnel, S. Robert Lyons, Attorneys, Department of Justice, Tax Division, Washington, D.C., for the plaintiff-appellee.

Before: PAMELA ANN RYMER and SIDNEY R. THOMAS, Circuit Judges, and STEPHEN G. LARSON, District Judge.


THOMAS, Circuit Judge:

This case returns to us from the Supreme Court with directions to conduct a thorough examination of the record to determine whether or not the defendant's offer of proof was sufficient to justify the presentation of a "return of capital" theory to the jury. We conclude it was not and affirm the judgment of the district court.

I

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