LEWIS, Circuit Judge.
This is an appeal by Tinkoff whose petition for writ of habeas corpus was denied by the court below. He was tried and found guilty by the District Court for the Northern District of Illinois on two counts of an indictment. It is here stipulated that Tinkoff is an attorney at law and resident of the state of Illinois; that on June 14, 1932, he was jointly indicted with one Newman for wilfully attempting to defeat and evade Federal income taxes...
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