United States v. Frederick G. Ramharter

972 F.2d 1346 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Frederick G. RAMHARTER, Defendant-Appellant. No. 90-30393. United States Court of Appeals, Ninth Circuit. Submitted Aug. 18, 1992. * Decided Aug. 26, 1992. Before HUG, D.W. NELSON and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Frederick Ramharter appeals his conviction on three counts of attempting to evade and defeat income tax in violation of 26 U.S.C. § 7201 . Ramharter did not pay any taxes during the years 1983, 1984 and 1985, allegedly because of his belief that wages were not income and therefore were not taxable. On appeal, he challenges a statement the district court made to the jury, and alleges that he received ineffective assistance of counsel. We affirm. 3 As part of his defense, Ramharter presented evidence from an accountant as to what his tax liability would have been if wages were not in fact income. The district court admitted this…