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UNITED STATES v. WONDRACK

No. 77-2339.

578 F.2d 808 (1978)

UNITED STATES of America, Plaintiff-Appellee, v. John S. WONDRACK, Jr., Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

July 17, 1978.

Attorney(s) appearing for the Case

Joyle C. Dahl (argued), of Dahl, Zalutsky & Nichols, Portland, Or., for defendant-appellant.

Jack C. Wong, Asst. U. S. Atty. (argued), Portland, Or., for plaintiff-appellee.

Before GOODWIN, WALLACE and HUG, Circuit Judges.

WALLACE, Circuit Judge:

Wondrack asks that we vacate his sentence of four years' imprisonment for violation of 26 U.S.C. § 7201, attempted tax evasion, and remand for resentencing. We decline to do so.

I.

For the years 1967 through 1970, Wondrack timely filed his federal income tax returns. During this period, his annual taxable income never exceeded $12,807. Wondrack failed to file a return for 1971...

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