UNITED STATES v. PHILLIPS

No. 84-2265.

775 F.2d 262 (1985)

UNITED STATES of America, Plaintiff-Appellee, v. Richard R. PHILLIPS, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

October 17, 1985.


Attorney(s) appearing for the Case

Scott McLarty, Athens, Ga. (Larry E. Blount, Athens, Ga., and Cecil A. Hartman, Denver, Colo., with him on brief) for defendant-appellant.

Catharine M. Goodwin, Asst. U.S. Atty., for the Dist. of Colo., Denver, Colo. (Robert N. Miller, U.S. Atty., with her on the brief), Denver, Colo., for plaintiff-appellee.

Before McKAY, DOYLE and SEYMOUR, Circuit Judges.


McKAY, Circuit Judge.

Defendant was convicted in a jury trial of willfully and knowingly failing to file income tax returns for three years. In his defense, he argued that he had not filed because he had sincerely and honestly believed that wages were not income. This good faith misunderstanding defense was significantly limited by the following jury instruction:

A mistake of law must be objectively reasonable to be a defense. If you find that the defendant...

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