U.S. v. Perez

In prosecution on filing false income tax returns, Dist. Ct. did not violate Rule 43 by conducting jury instruction conference in defendant's absence. Defendant's counsel was present at said conference, and Rule 43 did not otherwise apply since said conference concerned only legal questions regarding propriety of certain jury instructions. Fact that Dist. Ct. inquired about defendant's trial strategy during conference did not require different result. Dist. Ct. also did not commit plain error in failing to give net worth method jury instruction where defendant's counsel insisted that said instruction not be given, and where record failed to contain any evidence that defendant had non-taxable inflows that could have explained increase in his net worth.