United States v. Richard Edward Berzinski

LAY, Circuit Judge.

Richard E. Berzinski was convicted of willful income tax evasion for the years 1968 through 1971, under 26 U.S.C. § 7201. The defendant admits a substantial underreporting of income on the returns, but argues (1) that the evidence was insufficient to support a finding of the requisite intent to violate the law, (2) that the district court erred in instructing on intent and (3) that the trial court erred in restricting the scope of cross-examination. We affirm.

I

The fundamental issue is the sufficiency of evidence to sustain the conviction. The evidence adduced at trial…