WILLIAM E. MILLER, District Judge.
Appellant was tried in the court below upon an indictment in three counts charging that he wilfully and knowingly attempted to evade and defeat a large part of the income taxes owing by himself and his wife for the calendar years 1947, 1948 and 1949. The jury returned a verdict of not guilty as to the first count and guilty as to each of counts II and III. The defendant was sentenced for a period of five years on each of counts II...
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