U.S. v. Phillips

In prosecution on tax conspiracy charge stemming from scheme in which defendant and her husband submitted tax returns on behalf of two trusts for two tax years in which said returns claimed sizeable tax refunds even though trusts had never paid any taxes, Dist. Ct. did not err in admitting evidence of defendant’s submission of tax refund for trust in which she was trustee, even though indictment did not specifically mention said tax return. Tax return in which she was trustee also sought sizeable tax refund where trust had not paid any taxes, and while defendant argued that admission into evidence of said tax return constituted impermissible constructive amendment of indictment, Ct. found no constructive amendment, where indictment could be read to include all tax returns submitted by defendant and her husband during time frame set forth in indictment. Moreover, Ct. noted that disputed tax return was direct evidence of charged conspiracy.