United States v. William E. Richards

Following trial by jury William E. Richards was convicted on three counts of willfully failing to file income tax returns for calendar years 1979,1980 and 1981 in violation of 26 U.S.C. § 7203. The court 1 sentenced Richards to consecutive one-year terms of imprisonment on the first two counts. On count three execution of a one-year sentence was suspended and defendant was placed on probation for a period of four years. On each count a fine of $2,000.00 was assessed.

As will appear, on appeal Richards makes a number of arguments, all of which we reject.

During calendar years 1979, 1980 and 1981…