United States v. L. Shyrl Brown

WILLIAM E. DOYLE, Circuit Judge.

L. Shyrl Brown was found guilty by a jury on charges of willful failure to file his individual income tax returns for the years 1971, 1972 and 1973. What happened was that the appellant filed 1040 forms which contained no information at all from which federal income tax liability could be com puted. In the blanks provided for dollar amounts, he inserted “unknown” or that the amounts were protected by the Fifth Amendment against self-incrimination or other constitutional provisions. On occasion he inserted a small amount such as $22.50, which represented what he…