PER CURIAM.
This is an appeal from a conviction for willful failure to file income tax returns. Concluding that the district court erroneously excluded evidence offered by the defendant for the purpose of negating willfulness, we shall vacate the conviction and remand the case for a new trial.
I
The defendant, Richard G. Gaumer, was indicted for violating 26 U.S.C. § 7203 by willfully failing to file federal income tax returns for 1983, 1984...
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