U.S. v. DOYLE

No. 91-2056.

956 F.2d 73 (1992)

UNITED STATES of America, Plaintiff-Appellee, v. Emmett Donald DOYLE, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied May 8, 1992.


Attorney(s) appearing for the Case

Michael Louis Minns, Houston, Tex., for defendant-appellant.

Jeffery A. Babcock, Paula C. Offenhauser, Asst. U.S. Attys., Ronald G. Woods, U.S. Atty., Houston, Tex., for plaintiff-appellee.

Before GOLDBERG, JOLLY, and WIENER, Circuit Judges.


GOLDBERG, Circuit Judge:

Convicted on three counts of felony tax evasion under 26 U.S.C. § 7201, Doyle contends that the district court erred in refusing to instruct the jury on the lesser-included misdemeanor offense of failing to file a tax return, 26 U.S.C. § 7203. Finding merit in Doyle's argument, we vacate the convictions and remand for a new trial.1

BACKGROUND

The facts germane to this appeal are largely...

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