Case Name: UNITED STATES of America, Plaintiff-Appellee, v. James W. EVANS, Defendant-Appellant
Court: United States Court of Appeals for the Eleventh Circuit
Jurisdiction: United States
Decision Date: 1983-09-16
Citations: 717 F.2d 1334
Docket Number: No. 82-8784
Parties: UNITED STATES of America, Plaintiff-Appellee, v. James W. EVANS, Defendant-Appellant.
Judges: Before GODBOLD, Chief Judge, RONEY and TJOFLAT, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 717
Pages: 1334–1334

Head Matter:
UNITED STATES of America, Plaintiff-Appellee, v. James W. EVANS, Defendant-Appellant.
No. 82-8784
Non-Argument Calendar.
United States Court of Appeals, Eleventh Circuit.
Sept. 16, 1983.
William P. Gaffney, Asst. U.S. Atty., Atlanta, Ga., for plaintiff-appellee.
Before GODBOLD, Chief Judge, RONEY and TJOFLAT, Circuit Judges.

Opinion:
PER CURIAM:
Appellant was convicted for willful failure to file federal income tax returns in violations of 26 U.S.C. § 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.