United States v. John T. Clinton

Appellant, John T. Clinton, a self-proclaimed “tax protester,” was found guilty of two counts of willful and knowing failure to file a federal income tax return for the years 1972 and 1973. This was a violation of 26 U.S.C. § 7203.

In this appeal he challenges the authority of the United States Attorney for the Western District of Washington to prosecute him for offenses allegedly not committed in that district. At all times, appellant has been a resident of Spokane, Washington, which is in the Eastern District of Washington. As a second defense, he charges that the United States Attorney…