Sep 15, 2010
‘Willful Blindness’ Jury Charge Proper in Tax Fraud Conviction, 3rd Circuit Rules
A federal appeals court has upheld the tax fraud conviction of real estate magnate Charles Kushner’s brother-in-law, finding use of a “willful blindness” jury charge satisfied a criminal tax offense’s willfulness element. The instruction may, where warranted by trial evidence, “properly apply to a defendant’s knowledge of his legal duties,” the 3rd Circuit held.