United States v. Berning

Wellford and Boggs, Circuit Judges; and Gilmore, District Judge.* Leo J. Berning appeals pro se from his conviction and sentence for one count of failing to file a federal tax return. His
case has been referred to a panel of the court pursuant to Rule 9(a), Rules of the Sixth Circuit. Upon examination of the
record and the briefs, the panel unanimously agrees that oral argument is not needed in this case. Fed. R. App. P. 34(a).