This is yet another frivolous appeal brought by a disgruntled taxpayer. The underlying suit stems from Dennis J. Ryan's conviction for failure to file his 1977 and 1978 tax returns, in violation of I.R.C. § 7203 (1982). Because the jury failed to reach a unanimous verdict at Ryan's first trial, the presiding judge — District Judge Richard M. Bilby — declared a mistrial and reset the...
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