REAVLEY, Circuit Judge:
Jamiel Alexander Chagra and Elizabeth Nichols Chagra were convicted of attempting to evade the payment of federal income tax in violation of 26 U.S.C. § 7201 (1982). The trial was before a judge, sitting without a jury, on stipulated facts. Finding no merit in this appeal, we affirm.
In April 1979, the Chagras filed a Department of Treasury and Internal Revenue Service Form 1040, United States Individual Income Tax Return, in the...
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