UNITED STATES v. DOUGLASS

No. 72-3136 Summary Calendar.

476 F.2d 260 (1973)

UNITED STATES of America, Plaintiff-Appellee, v. William C. DOUGLASS, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

April 6, 1973.


Attorney(s) appearing for the Case

Larry Helm Spalding, Sarasota, Fla., for defendant-appellant.

John L. Briggs, U. S. Atty., Jacksonville, Fla., Claude H. Tison, Jr., Asst. U. S. Atty., Tampa, Fla., for plaintiff-appellee.

Before JOHN R. BROWN, Chief Judge, and DYER and SIMPSON, Circuit Judges.


JOHN R. BROWN, Chief Judge:

In this direct criminal appeal of a misdemeanor conviction under 26 U.S.C.A. § 72031 for failing to supply proper information to the Internal Revenue Service, we are asked to determine (i) if the Appellant's intentional refusal to file IRS Form 1040 can be equated with the element of willfulness required by that penal statute and (ii) if the assessment of a prison term for violation of § 7203...

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