United States v. Martha Whittenburg

15 F.3d 1095 73 A.F.T.R.2d 94 -853 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Martha WHITTENBURG, Defendant-Appellant. No. 92-10520. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 2, 1993. Decided Dec. 22, 1993. 1 Before: KOZINSKI and O'SCANNLAIN, Circuit Judges, and KELLEHER, * District Judge. 2 MEMORANDUM ** 3 Appellant Martha Whittenburg appeals her conviction for tax evasion under 26 U.S.C. Sec. 7201 . 4 A. Whittenburg claims she couldn't have owed taxes to the government because the drug trafficking proceeds on which the taxes were due were the separate property of her husband. But Whittenburg had a one-half interest in the drug money just as she did in all of her husband's earnings, see United States v. Wright, 667 F.2d 793, 799-800 (9th Cir.1982); Fredrickson & Watson Constr. Co. v. Boyd, 102 P.2d 627, 628 (Nev.1940), and was thus liable for taxes on her share, United States v.…