United States v. Ronald F. Highfill, United States of America v. Sherry Highfill

978 F.2d 1266 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Ronald F. HIGHFILL, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Sherry HIGHFILL, Defendant-Appellant. Nos. 90-50278, 90-50279. United States Court of Appeals, Ninth Circuit. Submitted Nov. 2, 1992. * Decided Nov. 10, 1992. Before WALLACE, Chief Judge, and TROTT and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Donald F. Highfill and Sherry F. Highfill appeal pro se their jury convictions for tax evasion in violation of 26 U.S.C. § 7201 . We affirm. I. DISTRICT COURT JURISDICTION 3 The Highfills argue that the district court lacked jurisdiction to hear their case because federal tax laws did not apply to them as "common-law state citizens" of California and "non-resident aliens" of the United States. 4 In In re Becraft, we held the argument that federal income tax laws are not applicable to state residents because federal…