Case Name: Wyatt St. B. EUSTIS, Jr., Appellant, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1969-03-21
Citations: 409 F.2d 228
Docket Number: No. 22809
Parties: Wyatt St. B. EUSTIS, Jr., Appellant, v. UNITED STATES of America, Appellee.
Judges: Before MADDEN, Judge of the United States Court of Claims, and MERRILL and HUFSTEDLER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 409
Pages: 228–228

Head Matter:
Wyatt St. B. EUSTIS, Jr., Appellant, v. UNITED STATES of America, Appellee.
No. 22809.
United States Court of Appeals Ninth Circuit.
March 21, 1969.
Rehearing Denied May 29, 1969.
Lin B. Densmore, San Francisco, Cal. (argued), Dennis L. Woodman, Redwood City, Cal., for appellant.
F. Steele Langford (argued), Asst. U. S. Atty., Cecil F. Poole, U. S. Atty., Jerrold M. Ladar, Asst. U. S. Atty., Crim. Div., San Francisco, Cal., for appellee.
Before MADDEN, Judge of the United States Court of Claims, and MERRILL and HUFSTEDLER, Circuit Judges.

Opinion:
PER CURIAM:
Following a nonjury trial appellant was convicted of a misdemeanor violation of 26 U.S.C. § 7203 for wilful failure to file tax returns for the years 1962, 1963 and 1964.
Appellant is an experienced tax accountant. His excuse for failure to file was the pressure of business in taking care of his clients' tax problems. He asserts that his failure to file was not wilful within the meaning of § 7203 and on this appeal contends that the record does not establish the requisite wilfulness.
The same contention, under facts very similar to those presented here, was made and was rejected by this court in Edwards v. United States, 375 F.2d 862 (9th Cir. 1967). We reach the same result.
Affirmed.