No. 87-1392.

896 F.2d 1218 (1990)

UNITED STATES of America, Plaintiff-Appellee, v. Ted H. KIMBALL, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided February 26, 1990.

Attorney(s) appearing for the Case

Donald W. MacPherson, MacPherson & McCarville, Phoenix, Ariz., for defendant-appellant.

William A. Maddox, U.S. Atty., and Jeffrey B. Setness, Asst. U.S. Atty., Reno, Nev., for plaintiff-appellee.

Before NELSON, REINHARDT and O'SCANNLAIN, Circuit Judges.

O'SCANNLAIN, Circuit Judge:

Kimball appeals from his conviction on three counts of willful failure to file an income tax return in violation of 26 U.S.C. § 7203. On appeal, Kimball alleges several errors, including a claim that the forms he submitted to the Internal Revenue Service ("IRS") constituted "returns" under the statute, thus precluding as a matter of law his conviction for failure to file a return. We agree and reverse.


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