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UNITED STATES v. OSTENDORFF

No. 10353.

371 F.2d 729 (1967)

UNITED STATES of America, Appellee, v. Edward M. OSTENDORFF, Appellant.

United States Court of Appeals Fourth Circuit.

Decided January 9, 1967.

Certiorari Denied March 27, 1967.

Attorney(s) appearing for the Case

P. Bradley Morrah, Jr., Greenville, S. C. (Ernest J. Howard, Greenville, S. C., on brief), for appellant.

Charles S. Porter, Asst. U. S. Atty. (Terrell L. Glenn, U. S. Atty., on brief), for appellee.

Before SOBELOFF, BELL and CRAVEN, Circuit Judges.

Certiorari Denied March 27, 1967. See 87 S.Ct. 1286.

CRAVEN, Circuit Judge:

Admitting his failure to file income tax returns for the years 1959, 1960, and 1961, and his duty to file them, Edward M. Ostendorff insisted in the district court that he was nevertheless innocent of violations of 26 U.S.C.A. Section 7203 because his failure to file returns was not "willful." Convicted by a jury upon each of three counts, he now appeals to this court from the judgment...

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