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UNITED STATES v. MARABELLES

No. 83-1101.

724 F.2d 1374 (1984)

UNITED STATES of America, Plaintiff-Appellee, v. Alexander E. MARABELLES, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided January 31, 1984.

Attorney(s) appearing for the Case

Carol K. Muranaka, Asst. U.S. Atty., Honolulu, Hawaii, for plaintiff-appellee.

Clayton C. Ikei, Honolulu, Hawaii, for defendant-appellant.

Before ELY, WALLACE and REINHARDT, Circuit Judges.

ELY, Circuit Judge:

Marabelles appeals from his judgments of conviction under 26 U.S.C. § 7201 (1976) (two counts of attempted tax evasion for the years 1977 and 1978) and 26 U.S.C. § 7206(1) (1976) (one count of willfully filing a false tax return for the year 1977). The appeal was timely, and we have jurisdiction under 28 U.S.C. § 1291 (1976). We affirm.

FACTUAL BACKGROUND

During the years...

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