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UNITED STATES v. LONG

No. 78-2844.

618 F.2d 74 (1980)

UNITED STATES of America, Appellee, v. Ronald M. LONG, Appellant.

United States Court of Appeals, Ninth Circuit.

May 1, 1980.

Attorney(s) appearing for the Case

Clyde R. Maxwell, Newport Beach, Cal., for appellant.

Henry H. Rossbacher, Asst. U. S. Atty., Los Angeles, Cal., for appellee.

Before GOODWIN and WALLACE, Circuit Judges, and FITZGERALD, District Judge.

PER CURIAM.

Ronald M. Long was convicted of willful failure to file income tax returns for the years 1972, 1973 and 1974. I.R.C. § 7203. Long appeals, asserting a failure of proof.

At Long's nonjury trial, the government contended that it had no record that Long had filed any returns for the years in question. Long responded that he had filed returns and that the government had lost them. In support of this contention, Long introduced "facsimiles" of...

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