BIRCH, Circuit Judge:
The appellants, Jimmy D. Morris and Franklin W. Briggs, present three challenges to their conviction for criminal filing and subscribing of false income tax returns. The appellants assert that the evidence against them was insufficient to support a conviction, that the trial court improperly refused to instruct the jury on a permissible theory of defense, and that their sentence was improperly computed. We find that the evidence presented against...
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