USA v. Mauricio Cohen Assor

FILED
U.S. COURT OF APPEALS
ELEVENTH CIRCUIT
APRIL 20, 2012
JOHN LEY
CLERK
[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
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No. 11-10729
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D. C. Docket No. 0:10-cr-60159-WJZ-1
UNITED STATES OF AMERICA,
Plaintiff-Appellee,
versus
MAURICIO COHEN ASSOR, a.k.a. Mauricio Cohen,
Defendant-Appellant.
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No. 11-10731
________________________
D.C. Docket No. 0:10-cr-60159-WJZ-2
UNITED STATES OF AMERICA,
Plaintiff-Appellee,
versus
LEON COHEN LEVY,
a.k.a. Leon Cohen,

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Defendant-Appellant.
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Appeals from the United States District Court
for the Southern District of Florida
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(April 20, 2012)
Before DUBINA, Chief Judge, FAY and KLEINFELD, Circuit Judges.*
PER CURIAM:
Appellants Mauricio Cohen Assor and Leon Cohen Levy (collectively “the
Cohens”) were both convicted by a jury of one count of conspiracy to defraud the
Internal Revenue Service (“IRS”), in violation of 18 U.S.C. § 371 and two counts
of willfully making and subscribing false income tax returns, in violation of 26
U.S.C. § 7206(1). Levy was acquitted of one count of the latter charge. The
Cohens appeal their convictions, alleging that (1) there was insufficient evidence
to support their convictions on the conspiracy to defraud the IRS charge; (2) the
district court erred by excluding their expert witness testimony; (3) the district
court erred by giving an improper jury instruction and abused its discretion by
Honorable Andrew J. Kleinfeld, United States Circuit Judge for the Ninth Circuit, sitting*
by designation.
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failing to give their requested jury instructions; and (4) the district court
committed plain error by admitting evidence of an “other” bad act.
After reviewing the record, reading the parties’ briefs and having the benefit
of oral argument, we reject all of the arguments made by the appellants and affirm
their convictions.
AFFIRMED.
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