U.S. v. Kruse

Record contained sufficient evidence to support jury's guilty verdict on charge of filing false tax returns and conspiracy to defraud U.S. Defendant could not locate receipts to support alleged large business expenses, and defendant had inconsistently told agent that he had no idea where figures on tax returns had originated. Moreover, defendant took personal draws from business that greatly exceeded his reported income. Record also showed that defendant was complicit in understatement of taxes, and that tax preparer had provided notes to defendant to explain falsification of taxes.