finding appellant's contention that district court lacked subject matter jurisdiction over the offense of willful failure to file federal income tax returns to be frivolousSummary of this case from United States v. Macalpine
No. 82-8784. Non-Argument Calendar.
September 16, 1983.
William P. Gaffney, Asst. U.S. Atty., Atlanta, Ga., for plaintiff-appellee.
Appeal from the United States District Court for the Northern District of Georgia.
Before GODBOLD, Chief Judge, RONEY and TJOFLAT, Circuit Judges.
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).