               IN THE UNITED STATES COURT OF APPEALS
                       FOR THE FIFTH CIRCUIT

                       _____________________

                            No. 99-60219
                          Summary Calendar
                       _____________________

UNITED STATES OF AMERICA,

                                               Plaintiff-Appellee,

                                versus

LEWIS H. ALTON,

                                             Defendant-Appellant.
_________________________________________________________________

           Appeal from the United States District Court
             for the Northern District of Mississippi
                    USDC No. 3:98-CR-127-ALL-D
_________________________________________________________________

                            October 5, 1999

Before JOLLY, JONES, and BENAVIDES, Circuit Judges.

PER CURIAM:*

     Lewis H. Alton appeals his bench trial conviction for willful

failure to pay a past due child support obligation.    We find the

district court’s holding that Alton’s failure to pay child support

was “willful” is supported by sufficient evidence.     See United

States v. Mathes, 151 F.3d 251, 253 (5th Cir. 1998), cert. denied,

119 S.Ct. 628 (1998).    The evidence, viewed in the light most

favorable to the verdict, shows that Alton chose to withhold child

support because of frustration with his inability to modify his




     *
      Pursuant to 5TH CIR. R. 47.5, the court has determined that
this opinion should not be published and is not precedent except
under the limited circumstances set forth in 5TH CIR. R. 47.5.4.
visitation rights.   The evidence further shows that Alton had

sufficient income to fulfill his support obligation.

     We also hold that the district court did not err in failing to

credit a “gift” of a Jeep Wrangler against the child support

arrearage.   The vehicle’s title remained in Alton’s name; Alton

counted it as an asset; the vehicle was not purchased during the

relevant years for which Alton was convicted of nonpayment; and

there was no agreement--formal or informal--that the purchase of

the vehicle would modify the state child support judgment.     See

United States v. Bailey, 115 F.3d 1222, 1232 (5th Cir. 1997), cert.

denied, 118 S.Ct. 866 (1998).

                                                  A F F I R M E D.




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