McCORD, Circuit Judge.
Newton Samuel Locke was charged in an indictment containing ten counts with filing and causing to be filed false and fraudulent tax returns, and thereby attempting to conceal and evade income taxes due and owing to the United States. The first six counts set forth willful attempts to evade and conceal individual income taxes due from himself and wife for the years 1942, 1943, and 1944. The last four counts charge attempted evasion of income...
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