Summary
holding there existed no ongoing proceeding for Younger purposes when plaintiff "is currently out on parole"
Summary of this case from Graff v. Aberdeen Enterprizes, IIOpinion
Editorial Note:
This opinion appears in the Federal reporter in a table titled "Table of Decisions Without Reported Opinions". (See FI CTA9 Rule 36-3 regarding use of unpublished opinions)
Decided July 11, 1989.
E.D.Cal.
AFFIRMED.
Appeal from the United States District Court for the Eastern District of California; Robert E. Coyle, District Judge, Presiding.
Before KILKENNY, WIGGINS and NOONAN, Circuit Judges.
This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Cir.R. 36-3.
Thelma Jensen appeals her conviction following a jury trial of five counts of attempted income tax evasion in violation of 26 U.S.C. § 7201. Jensen contends that there was insufficient evidence to support the jury's finding of willfulness to support her conviction because she relied on her husband in good faith for tax matters. We affirm.
The evidence supporting Thelma Jensen's willfulness is that she acted as the treasurer of a bogus church, joined her husband in depositing the money to this church's account and then used the account to pay personal expenses. She herself signed a number of the checks for personal expenses drawn on the church's account.
Thelma Jensen's reliance on her husband of forty years is not a complete defense but only one circumstance which the triers of fact could consider in determining good faith. United States v. Comforte, 624 F.2d 869, 875 (9th Cir.), cert. denied, 449 U.S. 1012 (1980). In this case there was sufficient evidence for the jury to conclude beyond a reasonable doubt that Thelma Jensen was willfully seeking to avoid the payment of federal income tax. United States v. Marabelles, 724 F.2d 1374, 1379 (9th Cir.1984).
AFFIRMED.