U.S. v. BOWERS

No. 90-5640.

920 F.2d 220 (1990)

UNITED STATES of America, Plaintiff-Appellee, v. Donald L. BOWERS; Janet E. Bowers, Defendants-Appellants.

United States Court of Appeals, Fourth Circuit.

Decided November 29, 1990.

As Amended December 6, 1990.


Attorney(s) appearing for the Case

Lowell Harrison Becraft, Jr., Huntsville, Ala., for defendants-appellants.

John C. McDougal, Sp. Asst. U.S. Atty., Richmond, Va., argued (Henry E. Hudson, U.S. Atty., Richmond, Va., on brief) for plaintiff-appellee.

Before HALL and MURNAGHAN, Circuit Judges, and STAMP, United States District Judge for the Northern District of West Virginia, sitting by designation.


K.K. HALL, Circuit Judge:

Donald and Janet Bowers appeal their convictions for income tax evasion, in violation of 26 U.S.C. § 7201. We affirm.

I.

In this case, we are not burdened by sharp factual disputes. The Bowers presented no evidence at trial, and instead relied wholly on legal arguments that were rejected by the district court and are now renewed.

Through 1979, the appellants filed income tax returns and paid income taxes. In...

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