151136P.pdf   01/13/2016  United States  v.  Peter Giambalvo
   U.S. Court of Appeals Case No:  15-1136
   U.S. District Court for the Eastern District of Missouri - St. Louis   
   [PUBLISHED] [Smith, Author, with Murphy and Melloy, Circuit Judges] 
   Criminal case - Criminal law. Charge that defendant corruptly obstructed 
   or impeded the administration of the internal revenue laws, in violation 
   of 26 U.S.C. Sec. 7212(a), was not barred by the statute of limitations; 
   no error in granting the government's motion in limine to exclude evidence 
   from the IRS relating to other individuals who filed similar false 
   returns; the district court did not err in excluding evidence that 
   defendant did not have a tax deficiency; the documents defendant filed 
   were tax returns and the court did not err in denying his motion for 
   acquittal on the charges of filing false returns;the tax returns were 
   filed on the dates alleged in the indictment as defendant admitted he 
   mailed the forms on that date.