DES MOINES, Iowa (AP) – A Nebraska filmmaker caught up in Iowa’s film tax credits scandal has been acquitted at his third trial. The Des Moines Register reports jurors found Dennis Brouse not guilty Thursday of fraudulent practice. He’d been convicted at two previous trials, but the Iowa Appeals Court overturned both convictions, once because of issues with evidence, once because of faulty jury instruction.

Brouse made public television programs about horse training that aired in Nebraska. He moved his company to Iowa to take advantage of generous tax credits. Iowa suspended the credits program after auditors discovered that $26 million in credits were improperly issued.

Prosecutors accused Brouse of buying a trailer for $10,500, but reporting that it cost twice that much so he could inflate his credits.