United States v. Jerry Buck Wilson

977 F.2d 594 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Jerry Buck WILSON, Defendant-Appellant. No. 91-30170. United States Court of Appeals, Ninth Circuit. Submitted Sept. 22, 1992. * Decided Sept. 30, 1992. Before GOODWIN, D.W. NELSON and REINHARDT, Circuit Judges. 1 MEMORANDUM ** 2 Jerry Buck Wilson appeals his conviction following a jury trial for failure to file tax returns for the years 1981, 1982, and 1983, in violation of 26 U.S.C. § 7203 . Wilson contends that the district court erred by failing to instruct the jury adequately on his good faith defense and that the evidence was insufficient to support his convictions. We have jurisdiction under 28 U.S.C. § 1291 and vacate and remand. 3 We review whether a jury instruction was an accurate statement of the law de novo. United States v. Terry, 911 F.2d 272, 278 (9th Cir.1990). "We ' "determine whether, viewing the instructions as a whole, the court gave…