Some courts have approved and some courts have criticized jury instructions saying that proof beyond a reasonable doubt is proof of guilt to a moral certainty.

United States v. Arroyo, 406 F.3d 881, 887-888 (7th Cir. 2005) (upholding trial court's exclusion of the statements in the memo prepared by the IRS agent because they were offered for their truth, thus the memo contained hearsay).Hearsay is a statement that (i) is made other than at the trial or proceeding at which it is offered and (ii) is offered to prove the truth of the matter asserted by the maker of the statement, the declarant.

United States v. Beaver, 524 F.2d 963, 966 (5th Cir. 1975) (upholding trial court's admission into evidence of testimony about accused's prior counterfeit currency transactions where "it was introduced to show [accused's] knowledge that the bill he passed was counterfeit.").Evidence of a criminal or wrongful act apart from the act that at issue at trial Is not barred by the prohibition against circumstantial use of character if intent, knowledge, mistake, or accident is a legally-material factual issue, the opposing party suggests the non-existence of knowledge or urges mistake or accident as a defense, and evidence of another crime, wrong, or act is offered to prove the knowledge or the absence of mistake or accident by a criminal defendant or other person.

Fed. R. Evid. 415 (evidence of other sexual assaults or other child molestations in civil actions in which a claim rests on a claim of sexual assault or child molestation: "In a civil case in which a claim for damages or other relief is predicated on a party's alleged commission of conduct constituting an offense of sexual assault or child...Evidence of a person's other sexual misconduct is frequently admissible in sexual assault cases, child molestation cases, and in civil cases involving claims of sexual misconduct.