Wyatt St. B. Eustis, Jr. v. United States, 409 F.2d 228 (9th Cir. 1969).
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Wyatt St. B. Eustis, Jr. v. United States, 409 F.2d 228 (9th Cir. 1969). Book View Copy Cite
Wyatt St. B. EUSTIS, Jr., Appellant,
v.
UNITED STATES of America, Appellee
22809.
Court of Appeals for the Ninth Circuit.
May 29, 1969.
409 F.2d 228
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.
Madden, Claims, Merrill, Hufstedler.
Cited by 5 opinions  |  Published
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.