UNITED STATES v. POPENAS

No. 84-1668.

780 F.2d 545 (1985)

UNITED STATES of America, Plaintiff-Appellee, v. Michael POPENAS, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided December 26, 1985.


Attorney(s) appearing for the Case

Richard Zuckerman, argued, Troy, Mich., for defendant-appellant.

Stephen T. Robinson, argued, Asst. U.S. Atty., Detroit, Mich., for plaintiff-appellee.

Before MARTIN and CONTIE, Circuit Judges; and CELEBREZZE, Senior Circuit Judge.


BOYCE F. MARTIN, JR., Circuit Judge.

Michael Popenas was convicted of four counts of income tax evasion in violation of 26 U.S.C. § 7201. The only question at trial was whether Popenas' failure to report substantial amounts of income during the years 1977 to 1980 was willful, as required by the statute. Popenas appeals two evidentiary rulings of the district court bearing on willfulness. We affirm the district court's admission of Popenas' prior tax returns,...

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