United States v. Donald W. Gathwright

988 F.2d 123 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Donald W. GATHWRIGHT, Defendant-Appellant. No. 92-30006. United States Court of Appeals, Ninth Circuit. Submitted Feb. 22, 1993. * Decided March 4, 1993. Appeal from the United States District Court for the District of Oregon; No. CR-91-253-OMP, Owen M. Panner, Chief Judge, Presiding. D.Or. AFFIRMED. Before GOODWIN, SCHROEDER and CANBY, Circuit Judges. 1 MEMORANDUM ** 2 Donald W. Gathwright appeals his jury conviction for three counts of willful failure to file federal income tax returns in violation of 26 U.S.C. § 7203 . Gathwright contends that the district court erred by refusing to provide the jury with his requested instructions regarding his defense theory of lack of willfulness due to extreme mental distress. We have jurisdiction under 28 U.S.C. § 1291 , and we affirm. 3 * Preservation of Issue for Appeal 4 First, we must determine whether…