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UNITED STATES v. SMITH

Nos. 73-1961 to 73-1963.

487 F.2d 329 (1973)

UNITED STATES of America, Plaintiff-Appellee, v. William R. SMITH, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Jack H. WRIGHT, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Billy R. POULSEN, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied December 17, 1973.

Attorney(s) appearing for the Case

William R. Smith, in pro. per.

Jack H. Wright, in pro. per.

Billy R. Poulsen, in pro. per.

Thomas C. Frost, Asst. U. S. Atty. (argued), Sidney E. Smith, U. S. Atty., Boise, Idaho, for plaintiff-appellee.

Before CARTER and GOODWIN, Circuit Judges, and EAST, District Judge.

PER CURIAM:

Defendants appeal from a 30-day jail sentence and a fine of $250 following conviction of violating 26 U.S.C. § 7205, which makes it a misdemeanor willfully to supply false information upon an Internal Revenue Service form.

Defendants, protesting the withholding of income tax from the wages of workmen, elected to declare a sufficient number of nonexistent dependents to make certain that no taxes would be withheld. One defendant filed a W-4...

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