UNITED STATES v. CHAGRA

No. 83-1202.

754 F.2d 1181 (1985)

UNITED STATES of America, Plaintiff-Appellee, v. Elizabeth Nichols CHAGRA and Jamiel Alexander Chagra, Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

February 15, 1985.


Attorney(s) appearing for the Case

Warren Burnett, Larry Zinn, Galveston, Tex., for E. Chagra.

Oscar B. Goodman, Las Vegas, Nev., (Court appointed), for J. Chagra.

Annette R. Ouintana, Las Vegas, Nev. (Court appointed), for defendants-appellants.

Edward C. Prado, U.S.Atty., LeRoy Morgan Jahn, W. Ray Jahn, Asst. U.S. Attys., San Antonio, Tex., for plaintiff-appellee.

Before GEE, REAVLEY and DAVIS, Circuit Judges.


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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