Court of Appeals for the Tenth Circuit September 6, 1977, 76-1933 (United States v. Donald C. Irwin)

HILL, Circuit Judge.

Donald C. Irwin appeals his conviction by a jury in the United States District Court

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for the District of Wyoming for willful failure to make an income tax return for the calendar year 1974, in violation of 26 U.S.C. § 7203.

The facts are brief and are not in dispute. The government presented evidence to establish that Irwin had income during 1974 in excess of $22,000.