United States v. James Gibson Tucker, Jr.

CLARK, Chief Judge:

Appellant James Gibson Tucker, Jr., was convicted in federal district court for willfully failing to pay income taxes during 1975, 1976 and 1977 in violation of 26 U.S.C. § 7203. On appeal, Tucker argues that the evidence was insufficient to support his conviction, that the district court applied an improper standard in determining “willfulness,” and that he was selectively prosecuted in violation of his constitutional rights. We reject all three arguments and affirm the judgment of the district court. 524 F.Supp. 748.

Tucker, an attorney, failed to file income tax returns…