PER CURIAM:
Charles T. Wickersham appeals his conviction of making a false statement on his tax return. Finding no error, we affirm.
I.
Wickersham purchased a grain elevator for $100,000 in March, 1989. Two weeks later, a commissioner on the Orange County Port and Navigation District (OCPND) suggested that the OCPND should purchase the elevator. The OCPND was interested in acquiring a "bagging facility," a facility capable of bagging grain for overseas...
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