556 F. App'x 360
5th Cir.2014Background
- Wilkerson convicted on twenty-one counts of filing false tax returns and related scheme via Wilkerson Tax Services, LLC.
- WTS filed over 600 false returns claiming $1.4 million in false telephone excise credits; IRS refunds totaled about $119,000.
- Indictment originally contained 23 counts; two counts dropped at government’s request.
- During jury selection, 48 prospective jurors with 13 identifying as African American; voir dire involved stepwise questioning and for-cause motions.
- The government struck a number of African American jurors per Batson; district court denied the Batson challenge and the Government’s race-neutral explanations were accepted.
- Wilkerson was convicted on all counts, sentenced to 92 months’ imprisonment with substantial restitution; appeal challenges only the Batson denial regarding juror Lusenda Carney.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the district court erred in denying Batson challenge about Carney. | Wilkerson contends government’s reasons were pretextual. | Government argues reasons credible and non-pretextual. | District court did not clearly err; Batson challenge denied. |
| Whether district court’s credibility determinations on race-neutral explanations were clearly erroneous. | District court should have found pretext based on similarities with nonblack jurors. | Credit given to district court’s credibility assessment of the government’s reasons. | No clear error; credibility finding affirmed. |
Key Cases Cited
- Hernandez v. New York, 500 U.S. 352 (1991) (three-step Batson framework (prima facie showing, race-neutral reasons, prejudice determination))
- United States v. Williamson, 533 F.3d 269 (5th Cir. 2008) (deference to district court on discriminatory intent, clear-error review)
- Bentley-Smith v. United States, 2 F.3d 1368 (5th Cir. 1993) (credibility of prosecutor’s race-neutral explanations emphasizes demeanor and consistency)
- Snyder v. Louisiana, 552 U.S. 472 (2008) (retrospective juror comparisons can be misleading when not raised at trial)
- Smith v. Cain, 708 F.3d 628 (5th Cir. 2013) (implausible reasons or failures to probe can indicate pretext)