UNITED STATES v. WILSON

Nos. 80-1255, 80-1256.

639 F.2d 500 (1981)

UNITED STATES of America, Appellee, v. Nancy E. WILSON, Appellant. UNITED STATES of America, Appellee, v. Buddy Rex WILSON, Appellant.

United States Court of Appeals, Ninth Circuit.

Decided February 9, 1981.


Attorney(s) appearing for the Case

Jo Ann D. Diamos, Tucson, Ariz., for Nancy Wilson.

S. Jeffrey Minker, Tucson, Ariz., for Rex Wilson.

Gerald S. Frank, John G. Hawkins, Asst. U. S. Attys., Tucson, Ariz., for appellee.

Before KILKENNY and GOODWIN, Circuit Judges, and REAL, District Judge.


GOODWIN, Circuit Judge.

The Wilsons, who were charged with filing false withholding statements during 1979 in violation of 26 U.S.C. § 7205, moved to dismiss the indictment on grounds of selective prosecution. They argued that the government prosecuted them only because they had exercised their First Amendment right to protest the income tax or because they had exercised their Fifth Amendment right not to answer IRS' questions. The district court denied the motion...

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