United States v. Melvin L. Schutterle and Martha E. Schutterle

Melvin L. Schutterle and Martha E. Schutterle were each convicted on three counts of wilful failure to file income tax returns for the years 1973,1974 and 1975, in violation of 26 U.S.C. § 7203 (1976). Both defendants were fined $100 and sentenced to twenty-one days imprisonment followed by two years probation. On this direct appeal they contend: (1) that the District Court erred in denying their motion to suppress evidence obtained pursuant to an Internal Revenue Service summons, and (2) that there was not sufficient evidence of income for the year 1975 to support their convictions on Count…