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United States Court of Appeals for the Third Circuit - 620 F.3d 238
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Richard Stadtmauer, an executive vice president at Kushner Companies, was convicted of conspiracy to defraud the United States and aiding in the filing of false or fraudulent tax returns. Stadtmauer and other defendants falsely claimed various expenses as fully deductible business expenses, including non-deductible expenses, political campaign donations, and private school tuition payments. The critical issue at trial was whether Stadtmauer had knowledge of the material falsity or fraudulence of the deductions claimed on the tax returns. The court upheld the willful blindness instruction, finding that the defendant deliberately avoided learning about the high probability of false characterization of expenses. The court allowed lay witness testimony and expert testimony of IRS Agent Susan Grant but prohibited her from testifying about the defendant's state of mind when the challenged deductions were claimed. The District Court's judgment of conviction was upheld.
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