United States v. Johnson
United States Court of Appeals for the Fifth Circuit
558 F.2d 744 (1977)
Relevant factsFree
Lewis Johnson (defendant) was charged with filing false corporate income tax returns. At trial, Johnson sought to introduce evidence that he had actually overpaid his own personal taxes by missing deductions, arguing it showed his good-faith reliance on his accountants and thus his lack of criminal intent. The district court excluded the evidence as irrelevant, the jury convicted him, and he appealed.
IssueFree
Whether, under FRE 403, a trial court may exclude relevant evidence if its probative value is substantially outweighed by the danger of unfair prejudice, confusion of the issues, or undue waste of time on collateral matters.