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UNITED STATES v. HAWK

No. 73-2800.

497 F.2d 365 (1974)

UNITED STATES of America, Plaintiff-Appellee, v. Richard E. HAWK, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Certiorari Denied October 15, 1974.

Attorney(s) appearing for the Case

Jerrold M. Ladar (argued), San Francisco, Cal., for defendant-appellant.

John M. Youngquist, Asst. U.S. Atty. (argued), James L. Browning, Jr., U.S. Atty., San Francisco, Cal., for plaintiff-appellee.

Before MOORE, BROWNING and CHOY, Circuit Judges.

Certiorari Denied October 15, 1974. See 95 S.Ct. 67.

OPINION

CHOY, Circuit Judge:

Hawk was charged with willfully failing to file federal income tax returns for the years 1966, 1967, 1968, and 1969 in violation of 26 U.S.C. § 7203.1

Hawk, an experienced attorney, admitted knowledge of his obligation to file returns and failure to do so. His excuse was that in the first years he was confronted with serious...

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