United States v. Wiley F. Green

COFFEY, Circuit Judge.

The defendant, Wiley F. Green, appeals his conviction in the United States District Court for the Southern District of Indiana for three counts of failure to file an income tax return in violation of Title 26 U.S.C. § 7203. 1 For the calendar years 1976, 1977, and 1978, the defendant was sentenced to one year of incarceration with six months of the sentence suspended. We affirm.

I

The facts of this case are undisputed. The appellant, Wiley F. Green, is a dentist who resides in Zionsville, Indiana. He and his wife filed joint tax returns for the years 1972 through 1974. He…