894 F.2d 1344
Unpublished Disposition
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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 William PRAH, Defendant-Appellant.
No. 88-5382.
United States Court of Appeals, Ninth Circuit.
Submitted Aug. 22, 1989.*
Decided Jan. 26, 1990.
Before JAMES R. BROWNING, KOZINSKI and RYMER, Circuit Judges.
MEMORANDUM**
Defendant is a "person," and his wages, earned in California, are "income," subject to taxation by the United States. See 26 USC Secs. 7201, 7701(a)(1); United States v. Romero, 640 F.2d 1014, 1016 (9th Cir.1981); Lucas v. Earl, 281 U.S. 111 (1930). Whatever deficiencies there may have been in the indictment were minor and technical, and did not work to the prejudice of the defendant. See United States v. Normandeau, 800 F.2d 953, 958 (9th Cir.1986).
AFFIRMED.