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UNITED STATES v. ANDERSON

No. 77-5209 Summary Calendar.

577 F.2d 258 (1978)

UNITED STATES of America, Plaintiff-Appellee, v. Harold Daniel ANDERSON and Carol Madsen Anderson, Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

Rehearings Denied September 25, 1978.

Attorney(s) appearing for the Case

Harold D. Anderson, pro se.

Carol M. Anderson, pro se.

William L. Harper, U. S. Atty., William P. Gaffney, Asst. U. S. Atty., Atlanta, Ga., for plaintiff-appellee.

Before THORNBERRY, GODBOLD and RUBIN, Circuit Judges.

PER CURIAM:

Harold and Carol Anderson were convicted of violation of 26 U.S.C. § 7205, willful filing of a false withholding certificate. In 1974 Mr. Anderson attended a tax protest seminar at which he was told that he could avoid having any money withheld from his salary by claiming a large number of withholding allowances. Three days after the seminar Anderson changed his withholding certificate to show eighteen allowances. His wife changed her certificate...

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