United States of America, Plaintiff-appellee, v. James W. Evans, Defendant-appellant, 717 F.2d 1334 (11th Cir. 1983)

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U.S. Court of Appeals for the Eleventh Circuit - 717 F.2d 1334 (11th Cir. 1983)

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.

Appeal from the United States District Court for the Northern District of Georgia.

Before GODBOLD, Chief Judge, RONEY and TJOFLAT, Circuit Judges.

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.

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