The following excerpt is from U.S. v. Flake, 746 F.2d 535 (9th Cir. 1984):
The trial judge did not err in deciding the question of materiality as a matter of law rather than submitting it to the jury. We have long held that in a prosecution for perjury the materiality of the alleged false statement is a question of law. Blackmon v. United States, 108 F.2d 572, 574 (5th Cir.1940). The rule applies to prosecutions under section 7206(1).
Id. at 235.
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