United States v. Robert E. Spurgeon

Robert E. Spurgeon appeals from his conviction for willful failure to file a 1975 income tax return in violation of 26 U.S.C. § 7203 (1976). Spurgeon filed tax returns for the years immediately preceding 1975, but in 1975 he chose to file a protest document instead of a tax return. Evidence produced at trial showed his gross income for that year to be in excess of $70,000. Spurgeon was tried on September 9, 1981, and the jury returned a guilty verdict on September 10, 1981. The District Court 1 entered judgment on the jury verdict and sentenced Spurgeon on October 5, 1981.

On appeal Spurgeon…