United States v. Bill Fred Hamilton

CONTIE, Circuit Judge.

OPINION

Defendant-appellant, Bill Fred Hamilton, appeals his jury conviction for failing to file and filing false income tax returns. For the following reasons, we affirm.

I

This is an appeal of a criminal conviction of Bill Fred Hamilton for willfully filing false United States income tax returns. Defendant was charged with failing to include gross income from the sale of coal on his income tax returns, which he signed under penalty of perjury. His defense was that the cash traced to him by the United States was not income, but rather was “just cash that flowed through his…