Summary
holding "evidence of financial and domestic problems" are irrelevant to whether the defendant had committed the charged offense and, therefore, such evidence was properly excluded by the district court
Summary of this case from United States v. KokeshOpinion
No. 72-1866.
Argued February 12, 1973.
Decided February 28, 1973.
John Kennedy Lynch, Cleveland, Ohio, for defendant-appellant.
Robert R. Bauer, Asst. U.S. Atty., Cleveland, Ohio, for plaintiff-appellee; Frederick M. Coleman, U.S. Atty., Cleveland, Ohio, on brief.
Appeal from the United States District Court for the Northern District of Ohio.
Defendant-appellant, who is an attorney, perfected this appeal from his conviction for failure to file federal income tax returns for the years 1965 through 1968. On this appeal appellant contends principally that the trial judge erred in refusing to permit him to introduce evidence of marital and financial difficulties, as to which proffers were made. It is his contention that in failing to file the returns in question he "had no evil motive . . ., but due to pressures and stress, neglected, without any criminal intent, to file his returns when due." It is here concluded that evidence of financial and domestic problems are not relevant to the issue of wilfulness as the term is used in the statute under which appellant was charged and in the indictment, and that the evidence was properly excluded.
It is further concluded that the other contentions presented on appeal are without merit, and the judgment of the District Court is affirmed.