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U.S. v. SMITH

No. 88-4886.

890 F.2d 711 (1989)

UNITED STATES of America, Plaintiff-Appellee, v. Bobby M. SMITH, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

December 4, 1989.

Attorney(s) appearing for the Case

Charles W. Wright, Jr., Palmer, Wright & Williamson, Meridian, Miss., for defendant-appellant.

Ruth R. Harris, Asst. U.S. Atty., George Phillips, U.S. Atty., Jackson, Miss., for plaintiff-appellee.

Before DAVIS and SMITH, Circuit Judges, and LITTLE, District Judge.

LITTLE, District Judge:

The conviction of Bobby M. Smith of one of four counts of tax evasion prompts this appeal. We AFFIRM the conviction.

BACKGROUND

Smith was convicted of the willful attempt to evade the payment of income tax for calendar year 1983. Specifically, the count of the indictment upon which Smith was convicted provides in part:

That on or about July 16, 1989, ... Bobby M. Smith ... did willfully attempt to evade and defeat...

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