BELL, Circuit Judge.
Appellant was convicted on all four counts of an information charging her with willful failure to file an income tax return for the years 1954 through 1957 in violation of Section 7203 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7203. It is undisputed that she failed to file the returns.
Appellant and her husband were divorced in 1948 and under the terms of an agreement made a part of the divorce decree the husband agreed...
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