No. 81-3080.

709 F.2d 449 (1983)

UNITED STATES of America, Plaintiff-Appellee, v. Steven T. HEISE, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided June 17, 1983.

Certiorari Denied October 17, 1983.

Attorney(s) appearing for the Case

Steven T. Heise (argued), for defendant-appellant.

Mitchell Ehrenberg, John M. Siegel, Randolph Baxter (argued), Asst. U.S. Attys., Cleveland, Ohio, for plaintiff-appellee.

Before ENGEL, Circuit Judge, and WEICK and PHILLIPS, Senior Circuit Judges.

Certiorari Denied October 17, 1983. See 104 S.Ct. 285.


This is a tax protester case. Appellant Steven Heise was convicted of willful failure to file income tax returns in violation of 26 U.S.C. § 7203. On appeal he seeks reversal by claiming, inter alia, that his failure to file proper returns constituted a valid exercise of his fifth amendment privilege against compulsory self-incrimination. We affirm the conviction.


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