COFFIN, Circuit Judge.
In this appeal we deal with the mental state required to be proven before one is convicted of violating certain Internal Revenue Code filing requirements. Specifically, we are asked to determine whether "wilfulness" means a subjective intent to disobey the tax laws or merely the absence of what a jury would consider an objectively reasonable ground for failure to comply.
Appellant, a veteran fireman in the town of Rockland, Massachusetts...
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