contestada

In a prosecution for tax evasion, the defendant admits knowingly not paying his taxes, but claims that the tax laws constitute a violation of the U.S. Constitution's Takings Clause. For purposes of tax evasion, the requirement that non-payment be "willful" has been defined as being done with knowledge that one's conduct is in violation of the law. The prosecution seeks to introduce evidence of two prior fines against the defendant for tax evasion. What ruling on defense's objection?
1) Sustained
2) Overruled