United States v. Ronald S. Carlson

TROTT, Circuit Judge:

Ronald S. Carlson appeals his jury convictions for felony tax evasion under 26 U.S.C. § 7201. Carlson was convicted of three counts of evasion of assessment of taxes and two counts of evasion of payment. Carlson argues that the evidence was insufficient to convict him, and also raises several claims of error in the jury instructions. We have jurisdiction under 28 U.S.C. § 1291, and AFFIRM the convictions.

BACKGROUND BACKGROUND

Until his convictions for tax evasion, Ronald Carlson (“Carlson”) was a successful dentist in Honolulu, Hawaii. His practice earned him a substantial…