In United States v. Marston, 517 F. 3d 996 (8th Cir. 2008) the 8th Circuit affirmed convictions for tax evasion, finding no abuse of discretion in excluding a videotape of a person whose teachings the defendant claimed to have relied on in deciding that certain income was not taxable. The videotape was created in year 2002, while the tax evasion the defendant was charged with took place in years 1999 to 2001, so it was irrelevant to the defendant's belief at the time of the charged acts.
GREGORY CHANDLER, Attorney at Law
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