United States v. Fisher
648 F.3d 442
| 6th Cir. | 2011Background
- Fisher convicted under 18 U.S.C. § 371 for conspiracy to defraud the United States while serving as SES's in-house general counsel.
- SES ran payroll services and payroll tax obligations; SES failed to file Form 941s for 1997–1999, leading IRS inquiry.
- SES created false Form 941s showing no payroll tax liabilities while actual liabilities exceeded $51.7 million by 2001.
- Lambka testified Fisher approved or participated in “backing out” payroll taxes and instructing to blame accounting systems rather than reporting false returns.
- Fisher challenged trial evidentiary rulings (Grigsby’s notes) and jury-question handling; district court imposed 41 months’ imprisonment and $10 million restitution to the IRS.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the jury questions about attorney-client privilege required answers | Fisher | Fisher | No error; questions not central to conspiracy elements; no abuse of discretion |
| Whether Grigsby’s notes should have been admitted | Fisher | District court abused discretion by excluding notes | No; notes excluded under Rule 403, admissible content read via Rule 803(5) reduced prejudice; not reversible |
| Whether the evidence sufficed to sustain a conspiracy conviction | Fisher | Sufficient circumstantial evidence showed participation | No error; rational juror could find willful joining of conspiracy |
Key Cases Cited
- United States v. August, 984 F.2d 705 (6th Cir. 1992) (review of jury-question handling; abuse of discretion standard)
- United States v. Clark, 988 F.2d 1459 (6th Cir. 1993) (instructional adequacy reviewed as a whole)
- United States v. Nunez, 889 F.2d 1564 (6th Cir. 1989) (supplemental instruction required for important legal issues not covered by instructions)
- United States v. Combs, 33 F.3d 667 (6th Cir. 1994) (district court should not stray beyond jury instructions in answering questions)
- United States v. Sturman, 951 F.2d 1466 (6th Cir. 1991) (conspiracy may be proven by tacit or mutual understanding; slight evidence suffices after established conspiracy)
- United States v. Hunt, 521 F.3d 636 (6th Cir. 2008) (conspiracy proven by circumstantial evidence; reasonable inferences allowed)