United States v. Michael Kayser
Court of Appeals for the Ninth Circuit
1Opinion of the Court
Opinion by Judge IKUTA; Dissent by Judge KOZINSKI.
IKUTA, Circuit Judge.
Michael Kayser appeals from his conviction for tax evasion in violation of 26 U.S.C. § 7201 for the year 2000. He alleges, among other things, that the district court erred in failing to instruct the jury in accordance with his theory of defense. We have jurisdiction under 28 U.S.C. § 1291 and we reverse and remand.
BACKGROUND
From November 1998 to May 2000, A2Z USA, Inc. (“A2Z”) employed Kayser first as a salesperson and later as a vice president for its Internet-based shopping mall. A2Z compensated Kayser as an independent…
2Cases cited16 opinions
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