United States v. John S. Rigdon

JOHNSON, Circuit Judge:

This case arises on appeal from a jury verdict finding John Rigdon guilty of two counts of failure to file federal cash transaction reports under 31 U.S.C.A. § 5313 and two counts of intentionally concealing material facts from the I.R.S. under 18 U.S.C.A. § 1001. We affirm in part and reverse in part.

I. FACTS

In 1987, Rigdon was involved in the nascent operations of an off-shore bank 1 in Barbados. Sometime in 1987, Jim Wiles approached Rigdon for help in laundering money for “some people in South Florida.” Wiles was subsequently arrested in an unrelated…