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LLOYD v. UNITED STATES

No. 15207.

226 F.2d 9 (1955)

E. C. LLOYD, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied October 28, 1955.

Attorney(s) appearing for the Case

William S. Pritchard, Winston B. McCall, Birmingham, Ala., Pritchard, McCall & Jones, Birmingham, Ala., of counsel, for appellant.

Frank M. Johnson, Jr., U. S. Atty., Leon J. Hopper, Asst. U. S. Atty., for appellee.

Before RIVES, TUTTLE and CAMERON, Circuit Judges.

RIVES, Circuit Judge.

Appellant was convicted upon a jury trial under three counts of two separate indictments1 charging him with the offense of willfully attempting to evade and defeat his federal income tax for the calendar years 1945, 1946 and 1947, by filing false and fraudulent returns in violation of Title 26 U.S.C.A. § 145(b). He was sentenced by the district court to 18 months imprisonment and to pay a $2,500.00 fine.

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