Rehearing and Rehearing En Banc Denied February 9, 1993.
ZAGEL, District Judge.
Elmer L. Denlinger, a chiropractor, filed (in 1977) a tax return for the year 1975 and wrote in only his name, occupation, filing status (married, filing separately) and the names of dependents. He objected to giving any other information. He listed neither income nor tax due for 1975. The record does not disclose any return filed for 1976, 1977, 1978 or 1979. Denlinger evidently...
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