United States v. Maxwell, No. 10-2237 (8th Cir. 2011)
Annotate this CaseDefendant was convicted of one count of conspiracy to defraud the United States and two counts of aiding and assisting in the preparation of a false tax return. At trial, the government offered, without objection, evidence that defendant had failed to file personal income tax returns from 2002 to 2007. Defendant argued that his personal filing history was impermissible specific-act character evidence. The court held that defendant's failure to file tax returns from 2002 through 2007, when compared with the similar failures of his co-conspirators, were probative of the existence of a conspiracy. Although the court was skeptical of the government's argument that the jury did not view those failures in a negative light, the court could not conclude that any unfair prejudice derived from their admission substantially outweighed their probative value. Moreover, given the overwhelming evidence of guilt presented at trial, the court could not conclude that the admission of the testimony affected defendant's substantial rights. Accordingly, the conviction was affirmed.
Court Description: Criminal case - Criminal case. Evidence concerning defendant's failure to pay taxes was relevant to establishing the conspiracy to defraud the U.S., and the court did not err in admitting the evidence.
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