UNITED STATES v. COLLINS

No. 71-1781.

457 F.2d 781 (1972)

UNITED STATES of America, Plaintiff-Appellee, v. Harold C. COLLINS, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

March 24, 1972.


Attorney(s) appearing for the Case

William R. Bagby, Lexington, Ky., on brief for defendant-appellant.

James F. Cook, Asst. U. S. Atty., Lexington, Ky., for plaintiff-appellee; Eugene E. Siler, Jr., U. S. Atty., Lexington, Ky., on brief.

Before WIECK, McCREE and MILLER, Circuit Judges.


PER CURIAM.

A jury convicted the appellant, Harold C. Collins, of violating 26 U.S.C. § 7203. That section provides that the wilful failure to file a timely income tax return shall constitute a misdemeanor.1 A five-count information charged that appellant Collins violated § 7203 in each of the years 1963-67. The sole dispute at trial was whether the appellant's failure to file the returns was wilful.

At trial, the theory...

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