Professional Documents
Culture Documents
No. 07-4991
No. 07-4995
Appeals from the United States District Court for the Northern
District of West Virginia, at Clarksburg. Irene M. Keeley, Chief
District Judge. (1:06-cr-00015-IMK-1; 1:06-cr-00015-IMK-2)
Submitted:
Decided:
- 2 -
PER CURIAM:
In these consolidated appeals, Dr. Max A. Harned and his
wife, Regis E. Harned, appeal their convictions and sentences for
conspiracy to defraud the United States, in violation of 18 U.S.C.
371 (2000), and four counts of attempting to evade taxes, in
violation of 18 U.S.C. 2 (2000) and 26 U.S.C. 7201 (2000).
The
The
Harneds also claim the testimony of two IRS agents was improper
overview testimony and was insufficient to support the convictions
for the substantive counts.
prosecutor
made
improper
during
closing
and
asked
regarding
the
or
exclusion
of
evidence are left to the sound discretion of the trial court and
will not be reversed absent an abuse of that discretion.
States v. Russell, 971 F.2d 1098, 1104 (4th Cir. 1992).
evidence is generally admissible.
United
Relevant
Evidence is
- 3 -
Fed. R.
existed.
1997).
cases
where
the
prosecutions
- 4 -
failure
is
clear.
United
A verdict must
United States v.
upon extensive and detailed document review. They did not offer an
opinion
as
to
culpability
or
assume
the
credibility
of
any
supports
the
subsequent witnesses.
We
convictions.
further
find
substantial
evidence
respect
to
the
prosecutors
closing
argument
These
Edwardo-Franco, 885 F.2d 1002, 1009 (2d Cir. 1989); see also United
States v. Leja, 568 F.2d 493, 499 (6th Cir. 1977).
We
further
find
the
district
court
did
not
err
in
United
We find the
AFFIRMED
- 6 -