UNITED STATES v. WOLTERS

No. 80-1651.

656 F.2d 523 (1981)

UNITED STATES of America, Plaintiff-Appellee, v. Martin N. WOLTERS, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided September 17, 1981.


Attorney(s) appearing for the Case

Donald W. MacPherson, Grant & MacPherson, Phoenix, Ariz., for defendant-appellant.

Donald L. Harris, Asst. U. S. Atty., Boise, Idaho, for plaintiff-appellee.

Before KILKENNY and SNEED, Circuit Judges, and QUACKENBUSH, District Judge.


KILKENNY, Circuit Judge:

Appellant was indicted, tried by a jury, and convicted for failure to file an income tax return for the year 1973 in violation of 26 U.S.C. § 7203.

STATEMENT

Appellant failed to file income tax returns for the years 1971 and 1972. He again failed to file an income tax return for 1973, the year in issue before us. He testified that he did not file because to do so would violate his constitutional rights, in particular...

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