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UNITED STATES v. HARRIS

No. 83-5021.

726 F.2d 558 (1984)

UNITED STATES of America, Plaintiff-Appellee, v. James R. HARRIS, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided February 23, 1984.

Attorney(s) appearing for the Case

Paul H. Rochmes, Asst. U.S. Atty., Los Angeles, Cal., for plaintiff-appellee.

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

Before BROWNING, GOODWIN, and KENNEDY, Circuit Judges.

KENNEDY, Circuit Judge:

James Harris was convicted of three counts of willful failure to file tax returns. In United States v. Harris, 683 F.2d 322 (9th Cir.1982), we reversed and remanded. Harris appeals his conviction after the second trial.

Harris contends the more severe sentence imposed upon the second trial was in retaliation for his successful appeal of the first. The district judge, however, explained that Harris...

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