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U.S. v. NICHOLS

No. 90-50636.

9 F.3d 1420 (1993)

UNITED STATES of America, Plaintiff-Appellee, v. Harold E. NICHOLS, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Submission Vacated March 31, 1993.

Resubmitted November 9, 1993.

Decided November 23, 1993.

Attorney(s) appearing for the Case

Karen A. Corbin, Santa Barbara, CA, for defendant-appellant.

David A. Sklansky and Jennifer T. Lum, Asst. U.S. Attys., Los Angeles, CA, for plaintiff-appellee.

Before: BROWNING, HUG and KOZINSKI, Circuit Judges.

PER CURIAM:

Harold Nichols was convicted of one count of conspiracy to defraud the United States, three counts of tax evasion and two counts of using a false social security number. He challenges the district court's refusal to give a lesser included offense instruction regarding the crime of failure to file a tax return.1 We affirm.

A defendant is entitled to an instruction on a lesser included offense if: (1) "the offense on...

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