United States v. Evans (717 F.2d 1334, 1983)

United States Court of Appeals for the Eleventh Circuit 1983-09-16

Citations

Full opinion text

PER CURIAM: Appellant was convicted for willful failure to file federal income tax returns in violations of 26 U.S.C. ยง 7203 (1976). His contention that the district court had no subject matter jurisdiction over the offense is frivolous. U.S. v. Spurgeon, 671 F.2d 1198 (8th Cir.1982); U.S. v. Marks, 534 F.Supp. 663 (W.D.Mo.1982). AFFIRMED.