PER CURIAM.
Appellant Roy Smith was jointly indicted with his brother, Gay Smith, and Ronald Chaney for conspiracy to violate certain sections of the Internal Revenue Code. Five other alleged co-conspirators were named, but they were not indicted. Gay Smith and Chaney entered pleas of guilty. Appellant Roy Smith entered a plea of not guilty and, upon trial, was convicted by the verdict of a jury. He was sentenced by the trial judge to thirty months' imprisonment....
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