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UNITED STATES v. ELLSWORTH

Nos. 83-2279, 83-2336.

738 F.2d 333 (1984)

UNITED STATES of America, Appellee, v. John A. ELLSWORTH, Appellant. UNITED STATES of America, Appellee, v. Mary A. ELLSWORTH, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided July 6, 1984.

Rehearings and Rehearings Denied August 14, 1984.

Attorney(s) appearing for the Case

Ronald D. Lahners, U.S. Atty., D. Neb., Paul D. Boeshart, Asst. U.S. Atty., Lincoln, Neb., for appellee.

Clay B. Statmore, Vincent M. Powers, Lincoln, Neb., for appellants.

Before BRIGHT, Circuit Judge, SWYGERT, Senior Circuit Judge, and BOWMAN, Circuit Judge.

Rehearings and Rehearings En Banc in No. 83-2279 Denied August 14, 1984.

BOWMAN, Circuit Judge.

John and Mary Ellsworth, husband and wife, were charged by information with willful failure to file federal income tax returns for the years 1977, 1978, and 1979 in violation of 26 U.S.C. § 7203. The jury returned a verdict of guilty for the years 1978 and 1979.1 Both of the Ellsworths appeal their convictions. We affirm.

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