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MAXFIELD v. UNITED STATES

Nos. 10468, 10469.

152 F.2d 593 (1945)

MAXFIELD et al. v. UNITED STATES. WILTON et al. v. SAME.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied January 14, 1946.

Writ of Certiorari Denied March 25, 1946.

Attorney(s) appearing for the Case

A. P. G. Steffes, of Los Angeles, and William S. Boyle, of Reno, Nev., for appellants.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, Eugene E. Beyer, and Walter M. Campbell, Jr., Sp. Assts. to the Atty. Gen. (Miles N. Pike, U. S. Atty., and Bruce R. Thompson, Asst. U. S. Atty., both of Reno, Nev., of counsel), for appellee.

Before GARRECHT, MATHEWS, and HEALY, Circuit Judges.

Writ of Certiorari Denied March 25, 1946. See 66 S.Ct. 821.

HEALY, Circuit Judge.

Appellants Maxfield and Wilton were jointly charged in two indictments, each of which contained four counts. The first three counts of one indictment charged them with willfully attempting to evade payment of Maxfield's income taxes for the years 1935, 1936, and 1937, in violation of § 145(b) of the Revenue Acts of 1934 and 1936, 26 U.S.C.A. Int.Rev.Code, § 145(b)....

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