Unpublished Disposition, 894 F.2d 1344 (9th Cir. 1990)

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US Court of Appeals for the Ninth Circuit - 894 F.2d 1344 (9th Cir. 1990)

UNITED STATES of America, Plaintiff-Appellee,v.Michael William PRAH, Defendant-Appellant.

No. 88-5382.

United States Court of Appeals, Ninth Circuit.

Submitted Aug. 22, 1989.* Decided Jan. 26, 1990.

Before JAMES R. BROWNING, KOZINSKI and RYMER, Circuit Judges.

MEMORANDUM** 

Defendant is a "person," and his wages, earned in California, are "income," subject to taxation by the United States. See 26 USC Secs. 7201, 7701(a) (1); United States v. Romero, 640 F.2d 1014, 1016 (9th Cir. 1981); Lucas v. Earl, 281 U.S. 111 (1930). Whatever deficiencies there may have been in the indictment were minor and technical, and did not work to the prejudice of the defendant. See United States v. Normandeau, 800 F.2d 953, 958 (9th Cir. 1986).

AFFIRMED.

 *

The panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a); 9th Cir.R. 34-4

 **

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir.R. 36-3

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