Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Official citation and/or docket number and footnotes (if any) for this case available with purchase.

Learn more about what you receive with purchase of this case.

Wheeler v. United States

UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT


September 12, 1984

ALTON W. WHEELER, PLAINTIFF-APPELLANT,
v.
UNITED STATES OF AMERICA, DEFENDANT-APPELLEE

Appeal from a judgment of the United States District Court for the District of Connecticut, Jose A. Cabranes, Judge, denying motion to vacate sentence on ground that § 7203 of the Internal Revenue Code is unconstitutional.

Lumbard, Mansfield, and Kearse, Circuit Judges.

Author: Per Curiam

Per Curiam

Plaintiff Alton W. Wheeler, convicted in 1982 of willfully failing to file federal income tax returns, in violation of 26 U.S.C. § 7203 (1976), appeals from a judgment of the United States District Court for the District of Connecticut, Jose A. Cabranes, Judge, denying his application pursuant to Fed. R. Crim. P. 35 for a vacation of his sentence on the ground that 26 U.S.C. § 7203 is unconstitutional and therefore his conviction was invalid. We have considered Wheeler's arguments and find in them no merit. Congress unquestionably has the authority, under its general power to levy taxes, to require the filing of tax returns reporting taxable income and to make failure to comply with that requirement a criminal offense. We agree with our Sister Circuits, which have ruled unanimously that § 7203 is constitutional. See, e.g., United States v. Thiel, 619 F.2d 778, 782 (8th Cir.), cert. denied, 449 U.S. 856, 66 L. Ed. 2d 70, 101 S. Ct. 152 (1980); United States v. Francisco, 614 F.2d 617, 619 (8th Cir.), cert. denied, 446 U.S. 922, 64 L. Ed. 2d 278, 100 S. Ct. 1861 (1980); United States v. Millican, 600 F.2d 273, 278 (5th Cir. 1979), cert. denied, 445 U.S. 915, 63 L. Ed. 2d 598, 100 S. Ct. 1274 (1980); United States v. Eagan, 587 F.2d 338, 339 (6th Cir. 1978); United States v. Ming, 466 F.2d 1000, 1004 (7th Cir.), cert. denied, 409 U.S. 915, 34 L. Ed. 2d 176, 93 S. Ct. 235 (1972); cf. United States v. Acker, 415 F.2d 328, 329 (6th Cir. 1969), cert. denied, 396 U.S. 1003, 24 L. Ed. 2d 495, 90 S. Ct. 553 (1970).

The judgment denying the motion to vacate sentence is affirmed.

Disposition

Affirmed.

19840912

© 1998 VersusLaw Inc.



Buy This Entire Record For $7.95

Official citation and/or docket number and footnotes (if any) for this case available with purchase.

Learn more about what you receive with purchase of this case.