U.S. v. Wilson

Record contained sufficient evidence to support jury’s guilty verdict on fraud charges in connection with purchase or sale of securities, in offer or sale of securities, or in defendant’s providing false statements to SEC, to govt. investigators and to company accountant, where said charges arose out of scheme in which defendant falsely asserted to various individuals that his company produced RIN-valued biodiesel to obtain blender tax credit, when in fact his company purchased RIN-less biodiesel from third-party and misrepresented said biodiesel as RIN-valued biodiesel when selling it to customers. While defendant admitted to making said false statements but denied that he was aware that said statements were untrue, record showed through witness testimony and certain spreadsheets given to defendant that defendant was actually aware of his company’s involvement in failing to produce RIN-valued biodiesel, its purchase of RIN-less biodiesel, as well as misrepresentation of RIN-less biodiesel when selling it to others.