“We must note here, as a matter of judicial knowledge, most lawyers have only scant knowledge of the tax laws.”
How later courts described this case
- “We must note here, as a matter of judicial knowledge, most lawyers have only scant knowledge of the tax laws.”
- judge interrogated witnesses in highly partisan fashion
Written by the judges who cited it.
Distinguished
Distinguished by Willoughby v. State, 2016 Fla. App. LEXIS 18434 (2016)
However, Bursten is distinguishable.
The opinion
SIMPSON, Circuit Judge
(concurring specially):
I concur in the result, on the basis of the matters discussed in Part III of the opinion, even though a number of the prejudicial remarks of the trial court were elicited by the conduct of defense counsel.
I disagree with Part II of the opinion. The requested instruction was deficient in at least two respects: (1) it speaks in terms of the defendant discussing the matter with tax counsel, rather than in terms of a full disclosure to such counsel, and (2) the necessary element of reliance upon counsel’s advice is omitted. Under these circumstances, I am not persuaded that it was error to refuse the charge or to fail to edit it and give it in amended form.