McCORD, Circuit Judge.
Joseph Jacob Barshop was indicted for a violation of Section 145(b) of 26 United States Code 1946. The indictment contained five counts and charged that by filing and causing to be filed false and fraudulent income tax returns for the years 1942, 1943 and 1944 he wilfully and knowingly attempted to defeat and evade a part of the income tax due by him for each of said years; and that by filing and causing to be filed false and fraudulent income...
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