United States v. Fritz Erne

WALLACE, Circuit Judge:

Erne appeals from his conviction on four counts of violating 26 U.S.C. § 7215, a provision of the Internal Revenue Code. He contends that the district judge erroneously interpreted the statute and improperly refused to hold an evidentiary hearing on his claim of discriminatory prosecution. We affirm.

I

In January 1974, Erne became president of California Aero Topo (C.A.T.), a company engaged in making aerial photographs and maps. At that time, C.A.T. was suffering financial difficulty because of the defalcations of prior management and the dilatory payment practices of…