UNITED STATES v. CARLSON

No. 79-1277.

617 F.2d 518 (1980)

UNITED STATES of America, Plaintiff-Appellee, v. Brian A. CARLSON, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied May 8, 1980.


Attorney(s) appearing for the Case

Peter R. Stromer, San Jose, Cal., for defendant-appellant.

Nancy Simpson, Asst. U.S. Atty., San Francisco, Cal., for the U. S.

Before WALLACE and KENNEDY, Circuit Judges, and LARSON, District Judge.


WALLACE, Circuit Judge:

Carlson was convicted of willful failure to file income tax returns in violation of 26 U.S.C. § 7203. On appeal he seeks reversal by claiming that his failure to file proper returns constituted a valid exercise of his Fifth Amendment privilege against self-incrimination. We affirm the conviction.

I

Carlson, a factory worker, earned $9,346.21 in 1974 and $13,053.53 in 1975. Although he had filed complete tax returns for...

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