United States v. Warren H. Eilertson

While this appeal presents three issues for review, the preeminent issue is whether, in a willful failure to file an income tax return case, it was error for the judge to instruct the jury that if it found the defendant had not acted with “careless disregard” then it could find him not guilty for lack of willfulness. Because we find that this instruction violated the precepts of United States v. Bishop, 412 U.S. 346, 93 S.Ct. 2008, 36 L.Ed.2d 941 (1973), we reverse the defendant’s conviction.

I

The defendant, Warren H. Eilertson, was convicted of three counts of willful failure to file an…