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UNITED STATES v. LONIELLO

No. 84-1556.

744 F.2d 65 (1984)

UNITED STATES of America, Appellee, v. Emmanuel M. LONIELLO, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided September 28, 1984.

Attorney(s) appearing for the Case

Robert G. Ulrich, U.S. Atty., Cynthia Clark Campbell, Asst. U.S. Atty., Kansas City, Mo., for appellee.

Jeffrey Shrom, Missoula, Mont., for appellant.

Before HEANEY, BRIGHT and ROSS, Circuit Judges.

PER CURIAM.

Emmanuel M. Loniello appeals from a judgment entered in the district court1 following a jury verdict finding him guilty of four counts of willful failure to file tax returns for 1978, 1979, 1980 and 1981 in violation of 26 U.S.C. § 7203. For reversal appellant contends that the district court erred in instructing the jury. We affirm.

For the years in question appellant submitted 1040 forms on which he supplied...

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