The Board of Immigration Appeals has reaffirmed that a person who provides false testimony under oath before an Immigration Judge for the purpose of obtaining an immigration benefit cannot establish that he is a person of good moral character.  In determining whether the evidence is sufficient to establish that an applicant gave false testimony, the judge must conduct a case-by-case assessment of whether the applicant had a subjective intent to deceive the court.  

The full text of Matter of Gomez Beltran can be found here: