United States v. Kahre, No. 09-10471, 12-5-13 et al (per curiam with Hug, Rawlinson, and Ikuta).

The 9th affirmed tax trial convictions and sentence. The appeals raised numerous issues. Of note, the 9th held that dismissal of the indictment was not warranted as appellants had sufficient notice of the illegality of relying on the face value of gold and silver coins when paying employees in an effort to avoid taxes (the coins subsequently would be exchanged for cash). The trial court's refusal to disqualify the prosecutors as a result of the dependants' Bivens action was not error. The search was appropriately conducted under a state court warrant . The trial court's exclusion of evidence challenging the legal ruling that gold and silver coins used to pay wages had to assessed at fair market value for taxes was not error. Exclusion of the defendants' explanations for the tax theories made contemporaneously was not an abuse of discretion. Sentencing was affirmed.