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UNITED STATES v. OAKS

No. 74-1571.

508 F.2d 1403 (1974)

UNITED STATES of America, Appellee, v. Terrence Dean OAKS, Appellant.

United States Court of Appeals, Ninth Circuit.

December 24, 1974.

Attorney(s) appearing for the Case

John W. Hornbeck, Deputy Federal Public Defender (argued), Los Angeles, Cal., for appellant.

Lawrence Campbell, Asst. U. S. Atty. (argued), Los Angeles, Cal., for appellee.

Before WRIGHT and GOODWIN, Circuit Judges, and SCHWARTZ, District Judge.

OPINION

GOODWIN, Circuit Judge:

Terrence Dean Oaks appeals from a conviction for willfully failing to file an income tax return for 1971 and willfully supplying a false withholding certificate in violation of 26 U.S.C. §§ 7203, 7205. We remand for an evidentiary hearing.

Oaks failed to file an income tax return for 1971 despite earnings of $7,890.24. On July 13, 1971, Oaks filed a withholding exemption certificate with his employer claiming...

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