United States v. DeClue

In United States v. DeClue, 899 F.2d 1465 (6th Cir.1990), a defendant charged with evading his personal income taxes for 1977 testified that a payment to him as reflected on a Form 1099 was actually income of a corporation that he controlled and that it had been reported on the corporation's tax return for 1978. The trial court permitted the government to impeach this testimony by showing that the corporation did not file an income tax return for 1978. The Court affirmed the district court upon concluding that the evidence was not offered to prove character, but rather to impeach the testimony of a testifying defendant.