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MARTINEZ v. U.S.

No. 89-78-CR-T-17(A).

770 F.Supp. 621 (1991)

Elvin L. MARTINEZ, Appellant, v. UNITED STATES of America, Appellee.

United States District Court, M.D. Florida, Tampa Division.

July 23, 1991.

Attorney(s) appearing for the Case

Tamra Phipps, U.S. Atty., Tampa, Fla., for U.S.

J. Thomas Wright and Gaston J. Fernandez, Tampa, Fla., for Elvin L. Martinez.

ORDER ON APPEAL

KOVACHEVICH, District Judge.

This cause comes before the Court on appeal from Defendant's conviction on three counts of willful failure to file an income tax return. By agreement of the parties, the jury trial was held before United States Magistrate Judge Paul Game, Jr.

I. BACKGROUND

On April 25, 1989, this case was commenced with the filing of a three count indictment against Defendant alleging willful failure to file...

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