UNITED STATES v. WALKER

No. 72-2667.

479 F.2d 407 (1973)

UNITED STATES of America, Plaintiff-Appellee, v. George C. WALKER and Marie H. Walker, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

April 27, 1973.


Attorney(s) appearing for the Case

George Constable (argued), Seattle, Wash., for defendants-appellants.

Robert S. Linnell, Asst. U. S. Atty. (argued); Dean Smith, U. S. Atty., Yakima, Wash., for plaintiff-appellee.

Before TRASK, GOODWIN and WALLACE, Circuit Judges.


WALLACE, Circuit Judge:

A jury found Walker guilty of failure to file income tax returns for 1965 and 1966 in violation of 26 U.S.C. § 7203. No question is raised as to whether he should have filed—his defense was that the failure was not willful. He alleges that the trial court erred in failing to instruct the jury properly as to willfulness, refusing to admit evidence that no tax was due, and improperly admitting evidence pertaining to the net worth...

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