United States v. Abodeely
United States Court of Appeals for the Eighth Circuit
801 F.2d 1020 (1986)
- Written by Sharon Feldman, JD
Facts
Joseph Abodeely (defendant) received income from a motel, a fast-food restaurant, and a bar that employed exotic dancers. Abodeely and his wife filed joint income tax returns claiming negative taxable income for 1978 and modest income for 1979. Abodeely was indicted for criminal tax evasion in violation of 26 U.S.C. § 7201. At trial, the government (plaintiff) used the bank-deposits-and-cash-expenditures method to prove that Abodeely’s income was greater than what he reported on his tax returns. Evidence of potential sources of taxable income, including prostitution promotion and gambling, was introduced to prove a tax deficiency. Abodeely was convicted and argued on appeal that the evidence of prostitution and gambling was not relevant, and if it was, its probative value was outweighed by the danger of unfair prejudice.
Rule of Law
Issue
Holding and Reasoning (Henley, J.)
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