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UNITED STATES v. BUCKLEY

No. 77-5449.

586 F.2d 498 (1978)

UNITED STATES of America, Plaintiff-Appellee, v. James Travis BUCKLEY, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied January 29, 1979.

Attorney(s) appearing for the Case

Travis Buckley, pro se.

C. Everette Boutwell, Laurel, Miss., for defendant-appellant.

Robert E. Hauberg, U. S. Atty., Jackson, Miss., M. Carr Ferguson, Asst. Atty. Gen., Tax Div., Gilbert E. Andrews, Chief, Appellate Section, Robert E. Lindsay, Atty., Charles E. Brookhart, Atty., Mary L. Jennings, Atty., Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before RONEY, TJOFLAT and HILL, Circuit Judges.

Rehearing and Rehearing En Banc Denied January 29, 1979.

JAMES C. HILL, Circuit Judge:

Appellant James Travis Buckley, an attorney, was charged in an eight-count indictment with violating two sections of the Internal Revenue Code of 1954. The indictment charged Buckley with three counts of attempted tax evasion under 26 U.S.C.A. § 7201 and five counts for failure to file a return under 26 U.S.C.A. § 7203, all allegedly occurring during a five-year...

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