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U.S. v. HARDY

Nos. 90-10535, 91-10181.

941 F.2d 893 (1991)

UNITED STATES of America, Plaintiff-Appellee, v. David HARDY, Defendant-Appellant. (Two Cases)

United States Court of Appeals, Ninth Circuit.

Decided August 7, 1991.

Attorney(s) appearing for the Case

Alexander Silvert, Asst. Federal Public Defender, Honolulu, Hawaii, for defendant-appellant.

Dean D. Paik, Asst. U.S. Atty., Honolulu, Hawaii, for plaintiff-appellee.

Before BEEZER, NOONAN and FERNANDEZ, Circuit Judges.

NOONAN, Circuit Judge:

David Hardy appeals his conviction of willfully failing to file income tax returns in violation of 26 U.S.C. § 7203.

We affirm.

BACKGROUND AND PROCEEDINGS

Hardy is a 42-year-old licensed real estate salesman, who has a B.A. in Economics from the University of Colorado. Hardy filed federal income tax returns through 1979. In 1980 he moved from Colorado to Hawaii and did...

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