CUDAHY, Circuit Judge.
In 1988 a jury convicted Robert Salberg of two counts of failure to file income tax returns and one count of tax evasion. Salberg appealed his conviction to this court and we affirmed. United States v. Salberg, 902 F.2d 37 (7th Cir.1990) (unpublished order). Salberg then petitioned the district court under 28 U.S.C. § 2255 to vacate his sentence arguing that his conviction was unlawful in light of Cheek v. United States, ___...
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