United States Ninth Circuit

Defendant's tax convictions are reversed where the district abused its discretion by excluding evidence of a state-court judgment that directly supported defendant's defense to the tax charges and that directly contradicted the government's theory of the case.

Appellate Information

• Argued 12/01/2003
• Decided 09/14/2004
• Published 09/14/2004

Judges

• Before TASHIMA, THOMAS, and SILVERMAN, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellees:
  
• Robert J. Waters, Santa Monica, CA, Dennis E.W. O'Connor, Honolulu, HI, for the defendant-appellant and cross-appellee., Karen M. Quesnel, Tax Division, U.S. Department of Justice, Washington, DC, for the plaintiff-appellee and cross-appellant.