The following excerpt is from U.S. v. Robinson, 147 F.3d 851 (9th Cir. 1998):
The jury instruction that "intent to defraud" means an intent to deceive or cheat is correct under this court's holding in United States v. Boggus, 411 F.2d 110 (9th Cir.1969). In Boggus, this court stated that the "intent to defraud" element of 18 U.S.C. 545 means an "intent to avoid and defeat the United States Customs laws." Id. at 113.
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