How has section 1058 of the Federal Tax Code been interpreted in the context of Section 1058?

MultiRegion, United States of America

The following excerpt is from U.S. v. Regan, 937 F.2d 823 (2nd Cir. 1991):

Despite numerous requests by appellants to charge otherwise, the district court persisted in viewing section 1058 objectively, insisting that the court was the sole judge of the law. That, of course, was true. However, the issue for the jury was not how the district court interpreted section 1058; it was how the defendants in good faith interpreted it. "A jury is the ultimate discipline to a silly argument." United States v. Burton, 737 F.2d 439, 443 (5th Cir.1984). The district court's failure to squarely present this issue to the jury was a prejudicial error that tainted all of the tax hierarchy charges.

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