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UNITED STATES v. PRICE

No. 85-2557 Summary Calendar.

798 F.2d 111 (1986)

UNITED STATES of America, Plaintiff-Appellee, v. Arthur Reed PRICE, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

June 17, 1986.

Attorney(s) appearing for the Case

Arthur Reed Price, pro se.

Henry K. Oncken, U.S. Atty., and Susan L. Yarbrough and James R. Gough, Asst. U.S. Attys., Houston, Tex., for U.S.

Before RUBIN, JOHNSON, and JONES, Circuit Judges.

ALVIN B. RUBIN, Circuit Judge:

A person convicted of willful failure to file tax returns or pay tax and of filing fraudulent withholding exemption certificates asserts the untenable proposition that he is not amenable to the same laws as others because he is a citizen of Texas and, as such, has special status that exempts him from payment. While he may be correct in asserting that Texas is not an ordinary state, this fact does not accord its citizens immunity from...

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