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Evidence Keyed to Sklansky
United States v. Flitcraft
Citation:
803 F.2d 184 (5th Cir. 1986)Facts
The defendants were charged and prosecuted for tax offenses. During trial, the defendants admitted that their income was high enough to make them liable for tax and that they had in fact signed the false withholding forms and failed to file returns. The defendants only argument was that they did not do these acts willfully. The defendants claimed that they thought that they were following the law. However, the district court refused to allow the defendants to introduce as evidence the legal materials on which Mr. Flitcraft claimed to have relied. However, the court did allow Mr. Flitcraft to testify about these materials orally.
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