MATHEWS, Circuit Judge.
On September 14, 1955, in the United States District Court for the Northern District of California, appellant, Carl C. Lee, was indicted for violating § 145(b) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 145(b), which provided that "any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter
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