United States v. Joseph Freed

PHILLIPS, Senior Circuit Judge.

On this appeal defendant Joseph Freed attacks his conviction, following his plea of nolo contendere, on three counts of willful failure to pay income taxes in violation of 26 U.S.C. § 7203. We find his contentions without merit and affirm the conviction.

I

Joseph Freed, an attorney, was charged by information filed in the Eastern District of Kentucky on May 4, 1978, for willful failure to pay income taxes due in the years 1973, 1974 and 1975. At arraignment before District Judge Eugene E. Siler on May 22, 1978, Freed requested appointment of counsel and transfer…