United States v. Michael L. Hitchcock

46 F.3d 1147 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Michael L. HITCHCOCK, Defendant-Appellant. No. 94-10178. United States Court of Appeals, Ninth Circuit. Submitted Dec. 12, 1994. * Decided Jan. 6, 1995. Before: WALLACE, Chief Judge, PREGERSON and BEEZER, Circuit Judges. 1 MEMORANDUM ** 2 Michael Hitchcock appeals his conviction of two counts of willful failure to file tax returns in violation of 26 U.S.C. Sec. 7203 on the ground that the evidence is insufficient to support his conviction. The district court had jurisdiction pursuant to 18 U.S.C. Sec. 3231 and we have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We affirm. 3 * Hitchcock was employed as a refrigeration mechanic for Safeway food stores during the tax years 1985 and 1986. At trial, the Government showed that Hitchcock received gross income from Safeway of $36,563.46 in 1985 and $40,078.00 in 1986. No federal income tax was withheld in 1985 and only…