United States v. Bernard D. Byers
Court of Appeals for the Ninth Circuit
1Per curiam
Bernard D. Byers appeals his conviction of three misdemeanor counts of willful failure to file tax returns, 26 U.S.C. 8 7203 (1976). Byers’ trial was held, with his written consent, before a United States Magistrate. During the trial, Byers sought to introduce psychiatric testimony to show that he was not capable of forming specific intent to fail to file tax returns during the years in question. The magistrate ruled the testimony inadmissible. Byers appealed to the district court, which affirmed the evidentiary ruling and the conviction.
On appeal to this court, Byers challenges the…
2Cases cited11 opinions
- United States v. PomponioSupreme Court of the United States · 1976
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- United States v. Anthony J. Demma, United States of America v. Henry BrulayCourt of Appeals for the Ninth Circuit · 1975
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