UNITED STATES v. BRAY

No. 75-1932.

546 F.2d 851 (1976)

UNITED STATES of America, Plaintiff-Appellee, v. Karl J. BRAY, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Decided December 6, 1976.


Attorney(s) appearing for the Case

Max D. Wheeler, Asst. U. S. Atty., Salt Lake City, Utah (Ramon M. Child, U. S. Atty., Salt Lake City, Utah, on the brief), for plaintiff-appellee.

James N. Barber, Meredith, Barber & Day, Salt Lake City, Utah, for defendant-appellant.

Before SETH, BREITENSTEIN and BARRETT, Circuit Judges.


BARRETT, Circuit Judge.

Karl J. Bray (Bray) appeals from a jury conviction of violating 26 U.S.C.A. § 7203 (wilful failure to file an income tax return) and 26 U.S.C.A. § 7205 (wilful falsification of a tax withholding statement).

Bray is a tax protester. He authored a booklet entitled "Taxation and Tyranny," which is, allegedly, "the complete guide to the tax rebellion." It "describes the tactics that particular Americans are using to stop the unjust...

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