UNITED STATES v. WITVOET

No. 84-2695.

767 F.2d 338 (1985)

UNITED STATES of America, Plaintiff-Appellee, v. Eugene WITVOET, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided July 10, 1985.


Attorney(s) appearing for the Case

James D. O'Connell, Asst. U.S. Atty., Chicago, Ill., for plaintiff-appellee.

Andrew B. Spiegel, Chicago, Ill., for defendant-appellant.

Before CUDAHY and COFFEY, Circuit Judges, and PECK, Senior Circuit Judge.


JOHN W. PECK, Senior Circuit Judge.

Appellant Eugene Witvoet was convicted, after a jury trial, for willful failure to file a 1981 federal income tax return, in violation of 26 U.S.C. § 7203. He now appeals his conviction to this court. We affirm.

I.

Witvoet became acquainted, in 1978, with members of the tax protest movement. The tax protesters Witvoet met represented themselves as experts, and claimed that

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