Court of Appeals for the Ninth Circuit February 19, 1991, 87-1392 (United States v. Ted H. Kimball)

PER CURIAM:

Kimball appeals from his conviction on three counts of willful failure to file an income tax return in violation of 26 U.S.C. § 7203. The district court had jurisdiction pursuant to 18 U.S.C. § 3231. We have jurisdiction over this timely appeal pursuant to 28 U.S.C. § 1291. A panel of this court reversed Kimball’s conviction, holding that he had filed returns.

See United States v.