United States v. Glenn Harrod Upton

Glenn H. Upton appeals from a final judgment entered in the district court * upon a jury verdict finding him guilty of two counts of willfully failing to file income tax returns for the years 1980 and 1981 in violation of 26 U.S.C. § 7203. The court sentenced Upton to a one-year term of imprisonment on the first count, suspended execution of a one-year sentence on the second count, and placed Upton on probation for three years following completion of his term of imprisonment on the condition that he obey all local, state and federal laws, including those requiring the timely filing of valid…