HEIDELBERG v. UNITED STATES

No. 19760.

324 F.2d 678 (1963)

Willie West HEIDELBERG and Katie M. Heidelberg, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

November 26, 1963.


Attorney(s) appearing for the Case

De Quincy V. Sutton, Meridian, Miss., for appellants.

Jack McDill, Asst. U. S. Atty., Jackson, Miss., for appellee.

Before HUTCHESON and GEWIN, Circuit Judges, and HOOPER, District Judge.


HUTCHESON, Circuit Judge.

This is an appeal from a conviction and sentence in an income tax evasion case, upon an indictment in two counts, charging that, in violation of Sec. 7201 I.R.C. 1954, 26 U.S.C. § 7201, the defendants-appellants, husband and wife, did willfully, knowingly, and unlawfully attempt to evade and defeat a large part of the income tax due and owing by them for the years 1955-1956, by filing false and fraudulent income tax returns for those...

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