United States v. Omer W. Ware

WILLIAM E. DOYLE, Circuit Judge.

This is a tax evasion case in which the defendant is charged with failing to prepare and file an income tax return in accordance with the law during the years 1973, 1974 and 1975, all in violation of 26 U.S.C. § 7203. The trial was had to a jury and ended in verdicts of guilty as to all three counts. The defendant was sentenced to one year in prison on each count, sentences to run concurrently.

This is a case in which an individual is committed to not file tax returns. It is not, however, the ordinary type of income tax opposition. It presents some unusual…