UNITED STATES v. LACHMANN

No. 72-1286.

469 F.2d 1043 (1972)

UNITED STATES of America, Appellee, v. Norbert K. LACHMANN, Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided November 29, 1972.


Attorney(s) appearing for the Case

James R. McGowan, Providence, R. I., with whom Lester H. Salter, Providence, R. I., was on brief, for appellant.

Joseph C. Johnston, Jr., Asst. U. S. Atty., with whom Lincoln C. Almond, U. S. Atty., was on brief, for appellee.

Before ALDRICH, McENTEE and CAMPBELL, Circuit Judges.


ALDRICH, Senior Judge.

Defendant was found guilty by a jury of "willfully" failing to file timely income tax returns for the years 1964-67. 26 U.S.C. § 7203. The receipt of sufficient gross income to impose the obligation, and the failure to file in each of those years were conceded. The principal question on this appeal is whether the government's burden as to willfulness is as the court charged, or is the heavier one for which he contends. Defendant has so...

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