United States v. Edgar L. Shields

ARNOLD, Circuit Judge.

Edgar L. Shields appeals from the District Court’s revocation of his probation for failure to file income-tax returns. Because revocation was not supported by evidence in respect of three of the five asserted violations, we vacate the judgment and remand the case to the District Court.

I

In 1980, Shields was convicted for failure to file a federal income-tax return for 1977, a violation of 26 U.S.C. § 7203 (1976), and for filing a false withholding certificate with his employer, a violation of 26 U.S.C. § 7205 (1976). 1 On the first count Shields was sentenced to one…