United States v. Albert R. Gamble

HUG, Circuit Judge:

The defendant-appellant, Albert R. Gamble, challenges his conviction on two counts of willful failure to file income tax returns in violation of 26 U.S.C. § 7203. He claims error based upon the constitutionality of the Internal Revenue Code, the double jeopardy bar to reprosecution, the admission of certain evidence, and the sufficiency of the evidence to support his conviction. We affirm.

FACTS

Gamble is an attorney who practices law in Arizona as a sole practitioner. The charges against him stem from his filing and failure to file income tax returns for the 1971, 1972 and…