United States v. Donald C. Irwin

HILL, Circuit Judge.

Donald C. Irwin appeals his conviction by a jury in the United States District Court for the District of Wyoming for willful failure to make an income tax return for the calendar year 1974, in violation of 26 U.S.C. § 7203.

The facts are brief and are not in dispute. The government presented evidence to establish that Irwin had income during 1974 in excess of $22,000. Irwin’s 1974 income tax return was introduced into evidence. It contained Irwin’s name, address, and an entry indicating Irwin was entitled to a refund of $4,694. The return otherwise showed only Irwin’s…