Opinion ID: 477990
Heading Depth: 1
Heading Rank: 2

Heading: exclusion of documents

Text: 5 The Flitcrafts first contend that the trial court erred by excluding from evidence documents relied on by the Flitcrafts in their belief that they were not subject to federal income tax. Robert Flitcraft testified that he believed that filing a federal income tax return was voluntary. He sought to introduce case law and documents, which he claimed were the basis for his beliefs. The Government's objection to this evidence was sustained but Robert Flitcraft was allowed to testify about the existence and contents of the documents. The Flitcrafts now argue that the jury would have been more likely to credit the sincerity of the Flitcrafts' belief that they were not subject to filing a return if it had seen the documents. 6 The Federal Rules of Evidence provide that evidence, though relevant, may be excluded if its probative value is substantially outweighed by the danger of ... confusion of the issues, or misleading the jury, or by consideration of undue delay, waste of time, or needless presentation of cumulative evidence. Fed.R.Evid. 403. A district court's ruling under Rule 403 will not be disturbed except for an abuse of discretion. United States v. Burton, 737 F.2d 439, 443 (5th Cir.1984). 7 In the present case the introduction of the cases and documents relied on by Flitcraft would have been cumulative because Flitcraft testified to the documents he relied on and their contents. The introduction of the documents themselves would have had little further probative value. In addition, the documents presented a danger of confusing the jury by suggesting that the law is unsettled and that it should resolve such doubtful questions of law. See, e.g., Cooley v. United States, 501 F.2d 1249, 1253, (9th Cir.1974), cert. denied, 419 U.S. 1123, 95 S.Ct. 809, 42 L.Ed.2d 824 (1975).