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U.S. v. FOURNIER

No. 87-3154.

861 F.2d 148 (1988)

UNITED STATES of America, Plaintiff-Appellee, v. Donald E. FOURNIER, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided September 21, 1988.

Attorney(s) appearing for the Case

Carl F. Schetter, Schetter & Fuhrman, Milwaukee, Wis., for defendant-appellant.

Grant C. Johnson, Asst. U.S. Atty., Madison, Wis., for plaintiff-appellee.

Before EASTERBROOK and MANION, Circuit Judges, and ESCHBACH, Senior Circuit Judge.

ESCHBACH, Senior Circuit Judge.

Donald E. Fournier appeals his conviction for attempting to evade and defeat the federal income tax for the tax year 1983 in violation of 26 U.S.C. § 7201. Appellant also seeks a reduction in the sentence of four years imprisonment imposed by the district court.

I

Section 7201 defines the crime of "attempt to evade or defeat tax" in the following manner.

Any person who willfully attempts in any manner...

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