UNITED STATES v. EVANS

No. 82-8784 Non-Argument Calendar.

717 F.2d 1334 (1983)

UNITED STATES of America, Plaintiff-Appellee, v. James W. EVANS, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

September 16, 1983.


Attorney(s) appearing for the Case

William P. Gaffney, Asst. U.S. Atty., Atlanta, Ga., for plaintiff-appellee.

Before GODBOLD, Chief Judge, RONEY and TJOFLAT, Circuit Judges.


PER CURIAM:

Appellant was convicted for willful failure to file federal income tax returns in violations of 26 U.S.C. § 7203 (1976). His contention that the district court had no subject matter jurisdiction over the offense is frivolous. U.S. v. Spurgeon, 671 F.2d 1198 (8th Cir.1982); U.S. v. Marks, 534 F.Supp. 663 (W.D.Mo.1982).

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