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PEOPLE v. VICKERS

No. 79SA335.

608 P.2d 808 (1980)

The PEOPLE of the State of Colorado, Plaintiff-Appellee, v. William H. VICKERS, Jr., Defendant-Appellant.

Supreme Court of Colorado, En Banc.

March 10, 1980.

Attorney(s) appearing for the Case

J. D. MacFarlane, Atty. Gen., Richard F. Hennessey, Deputy Atty. Gen., Mary J. Mullarkey, Sol. Gen., Mary E. Ricketson, Asst. Atty. Gen., Denver, for plaintiff-appellee.

Edwin K. McMartin, Pueblo, for defendant-appellant.

LOHR, Justice.

Defendant appeals his convictions for willful failure to file an income tax return, section 39-22-621(3)(a), C.R.S. 1973, and willful failure to pay income taxes, section 39-22-621(3)(b), C.R.S. 1973. We affirm.

Based on income received during the calendar year 1975, defendant owed income taxes of $233.18 to the State of Colorado. Defendant testified that he mailed to the Colorado Department of Revenue...

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