United States v. Roy G. Powell, United States of America v. Dixie Lee Powell

46 F.3d 1148 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Roy G. POWELL, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. Dixie Lee POWELL, Defendant-Appellant. Nos. 93-10202, 93-10203. United States Court of Appeals, Ninth Circuit. Submitted: Dec. 12, 1994. * Decided: Jan. 30, 1995. Before: WALLACE, Chief Judge, PREGERSON and BEEZER, Circuit Judges. 1 MEMORANDUM ** 2 Roy and Dixie Powell appeal from their convictions under 26 U.S.C. Sec. 7203 for willful failure to file federal income tax returns for the 1982, 1983, and 1984 tax years. The district court had jurisdiction under 18 U.S.C. Sec. 3231 . We have jurisdiction over their timely appeals pursuant to 28 U.S.C. Sec. 1291 . We affirm. 3 * Mr. Powell argues that the district court erred by refusing to sever his trial from that of his wife, Dixie. We need not reach the merits of this argument, however, because we conclude that Mr. Powell has waived…