United States v. Pang
United States Court of Appeals for the Ninth Circuit
362 F.3d 1187 (9th Cir. 2004)
Relevant factsFree
Fred Pang (defendant), owner of a wholesale cooking-oil business, was charged with tax fraud for underreporting income from sales to certain customers; the prosecution introduced cancelled checks written by one customer, Wo Lee Company, which the company's owner had given to an IRS agent. Pang objected to the checks as hearsay, but the district court admitted them, and the jury convicted him.
IssueFree
Whether an out-of-court statement is hearsay if it is offered as evidence of legally operative verbal conduct.