Iowa justices won't review decision overturning conviction of filmmaker in tax credit case



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DES MOINES, Iowa — The Iowa Supreme Court won't review a decision that threw out the conviction of a Nebraska filmmaker accused of fraudulently claiming tax credits.

A judge will now have to decide whether Dennis Brouse should be retried or acquitted.

Brouse's company received millions from a scandal-tainted tax program meant to build Iowa's film industry. Prosecutors alleged that Brouse, who made public television programs about horse training, overvalued the expenses that were submitted.

The Iowa Court of Appeals ruled 2-1 in April that it was impossible for jurors to find sufficient evidence to convict Brouse, citing confusing jury constructions. Prosecutors asked justices for further review, but they declined last month.

Brouse faced a 10-year prison term. His attorney, Angela Campbell, said Monday he must be acquitted since the evidence was deemed insufficient.

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