United States v. Matthias L. Harting

BALDOCK, Circuit Judge.

Defendant-appellant Matthias L. Harting was charged by information with failing to file federal income tax returns for the calendar years 1979 through 1981, in violation of 26 I.R.C. § 7203. 1 Harting was convict ed by a jury on all three misdemeanor counts. Harting challenges the trial court’s submission of and failure to submit certain jury instructions, as well as the trial court’s manner of instructing the jury. Our jurisdiction to consider this appeal from a judgment of conviction arises under 28 U.S.C. § 1291.

BACKGROUND

Harting had filed timely federal income tax…