Authorities Cited: United States Code 18 U.S.C. § 113(a)(3) 18 U.S.C. § 113(b)(2) 18 U.S.C. § 1365(h)(3) 26 U.S.C. § 7206(1) Supreme Court 397 U.S. 358, 364 414 U.S. 144, 146-147 443 U.S. 307, 319 494 U.S. 370, 381 502 U.S. 62, 67 509 U.S. 350, 368 509 U.S. 579 522 U.S. 836 526 U.S. 137 541 U.S. 433, 437 Circuit Courts 528 F.2d 236, 238 668 F.2d 1102 846 F.2d 1163, 1166 7 F.3d 885, 889-890 40 F.3d 1055, 1057 109 F.3d 1456, 1465 130 F.3d 420, 427 179 F.3d 793, 806 201 F.3d 1223, 1230 203 F.3d 1160, 1169 222 F.3d 1098, 1100 357 F.3d 1061, 1068 472 F.3d 645, 654 506 F.3d 857 Federal Rules of Criminal Procedure Fed. R. Crim. P. 29 Federal Rules of Evidence Fed. R. Evid. 702

Blogged: California Appellate Report U.S. v. Smith (9th Cir. - March 31, 2008)