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102474P.pdf   08/31/2011  United States  v.  James Van Elsen
   U.S. Court of Appeals Case No:  10-2474
   U.S. District Court for the Southern District of Iowa - Des Moines   
   [PUBLISHED] [Smith, Author, with Gruender and Benton, Circuit Judges]
   Criminal case - Criminal law. In a prosecution for theft or embezzlement
   of funds from defendant's employees' IRA accounts, the court did not err
   in barring defendant from presenting evidence to the jury that he
   eventually repaid all of the embezzled funds; the intent to permanently
   deprive is neither a required element of, nor a defense to, the theft of the
   funds, and the evidence was properly excluded as it was irrelevant.