Nos. 07-3184, 07-3359.

528 F.3d 587 (2008)

UNITED STATES of America, Appellee, v. Mark A. GUSTAFSON, Appellant. United States of America, Appellee, v. Salwa Ali Gustafson, Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: June 16, 2008.

Attorney(s) appearing for the Case

Carlos A. Monzon, argued, Lincoln, NE, for appellants.

Michael P. Norris, AUSA, argued, Omaha, NE, for appellee.

Before RILEY, BOWMAN, and HANSEN, Circuit Judges.

BOWMAN, Circuit Judge.

Mark A. Gustafson and Salwa Ali Gustafson, husband and wife, were each convicted by a jury of three counts of income tax evasion pursuant to 26 U.S.C. § 7201 and two counts of willful failure to file income tax returns pursuant to 26 U.S.C. § 7203. The District Court1 sentenced each to thirty months in prison. The Gustafsons appeal their convictions, arguing that the District Court erred in excluding certain...

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