The following excerpt is from U.S. v. Cote, 19 F.3d 1441 (9th Cir. 1994):
Martin J. Cote, a former federal prisoner, appeals the district court's denial of his 28 U.S.C. Sec. 2255 motion. After trial by jury, Cote was convicted in 1982 of three counts of income tax evasion, 26 U.S.C. Sec. 7201, and three counts of failure to file income tax returns, 26 U.S.C. Sec. 7203. He contends that the district court erred by denying his claim that Cheek v. United States, 498 U.S. 192 (1991) requires reversal of his conviction. We dismiss for lack of jurisdiction.
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