UNITED STATES v. BOOHER

No. 79-5733. Summary Calendar.

641 F.2d 218 (1981)

UNITED STATES of America, Plaintiff-Appellee, v. Gerald D. BOOHER, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit. Unit B

Rehearing Denied May 13, 1981.


Attorney(s) appearing for the Case

Melvyn Greenspahn, Miami, Fla., for defendant-appellant.

Jack V. Eskenazi, U. S. Atty., Ian M. Comisky, Linda Collins Hertz, Hans G. Tanzler, III, Asst. U. S. Attys., Miami, Fla., for plaintiff-appellee.

Before HILL, FAY and ANDERSON, Circuit Judges.


R. LANIER ANDERSON, III, Circuit Judge:

Appellant Gerald D. Booher appeals from his conviction of two counts of willful failure to file a tax return, 26 U.S.C.A. § 7203 (West Supp.1980), for the tax years 1974 and 1975. Appellant filed a return form for the years 1974 and 1975 containing only his name but no financial information from which a tax liability could be computed. Instead, appellant inserted various constitutional objections — particularly the...

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