Unpublished Disposition, 879 F.2d 866 (9th Cir. 1989)

MEMORANDUM^** 

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.