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HAYWARD v. UNITED STATES TAX COURT

No. 85-1204.

762 F.2d 706 (1985)

Nelson W. HAYWARD, Appellant, v. UNITED STATES TAX COURT, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 21, 1985.

Attorney(s) appearing for the Case

Nelson Hayward, pro se.

No brief was filed by appellee.

Before BRIGHT, JOHN R. GIBSON and FAGG, Circuit Judges.

PER CURIAM.

Nelson W. Hayward sought review of a United States Tax Court decision by a petition for writ of error filed in federal district court.1 The district court dismissed for lack of subject matter jurisdiction. We affirm the judgment of the district court and award the government attorneys' fees and double costs.

Hayward was convicted of willfully failing to file federal income tax returns for

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