United States v. William MacPherson

RAGGI, Circuit Judge.

After trial, a jury found William Mac-Pherson guilty of structuring a quarter-million dollars into thirty-two separate cash transactions, each less than $10,000, in violation of 31 U.S.C. § 5324(a)(3). Nevertheless, the United States District Court for the Eastern District of New York (Sterling Johnson, Jr., Judge) set aside the verdict and entered a judgment of acquittal, see Fed.R.Crim.P. 29(c), ruling that the trial evidence was insufficient to establish the requisite mens rea elements of the charged offense, specifically, MacPherson’s knowledge of and intent to avoid…