United States v. Glenn G. Goetz, A/K/A "Glenn G. Getz" United States of America v. James Calvin Perkins

KRAVITCH, Circuit Judge:

Defendants Glenn G. Goetz, a/k/a “Getz,” and James Calvin Perkins 1 were each convicted of two counts of willful failure to file federal income tax returns in violation of 26 U.S.C. § 7203. 2 *In this appeal, defendants challenge the validity of their convictions based upon two pretrial determinations made by the court below. Because we believe that both of these rulings invaded the province of the jury and thus unconstitutionally denied defendants the right to a trial by jury, we reverse and remand these eases for new trials.

I. BACKGROUND

For the years 1977 and 1978,…