UNITED STATES v. ROSENFIELD

No. 72-1464.

469 F.2d 598 (1972)

UNITED STATES of America, Appellee, v. Seymour ROSENFIELD Appellant.

United States Court of Appeals, Third Circuit.

Decided November 6, 1972.


Attorney(s) appearing for the Case

B. Nathaniel Richter, Richter, Syken, Ross & Grant, Philadelphia, Pa., for appellant.

Michael B. Hepps, Asst. U. S. Atty., Philadelphia, Pa., for appellee.

Before SEITZ, Chief Judge and HASTIE and HUNTER, Circuit Judges.


OPINION OF THE COURT

PER CURIAM:

A jury found appellant guilty of wilfully failing to file tax returns in violation of 26 U.S.C. § 7203. Appellant's defense was that he believed that he did not have to file if he did not have the money to pay the tax, and he did not have the money to pay.

The Government introduced evidence of appellant's income for the years in question. After appellant had testified that he was married, the Government was permitted...

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