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LOTT v. UNITED STATES

No. 17888.

309 F.2d 115 (1962)

H. A. LOTT, Lee Blocker and Lorn D. Frazier, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

Certiorari Denied January 7, 1963.

Attorney(s) appearing for the Case

C. W. Wellen, Leroy Denman Moody, W. V. Ballew, Jr., C. Anthony Friloux, Jr., John H. Crooker, Joe S. Moss, William M. Ryan, Walter E. Workman, Houston, Tex., for appellants, Fulbright, Crooker, Freeman, Bates & Jaworski, Baker, Botts, Andrews & Shepherd, Houston, Tex., of counsel.

Joseph M. Howard, Atty. Dept. of Justice, Washington, D. C., Myron M. Sheinfield, Asst. U. S. Atty., Houston, Tex., Woodrow B. Seals, U. S. Atty., William B. Butler, Asst. U. S. Atty., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, David O. Walter, Attys., Dept. of Justice, Washington, D. C., Fred L. Hartman, Asst. U. S. Atty., for appellee.

Before TUTTLE, Chief Judge, and POPE and GEWIN, Circuit Judges.

Certiorari Denied January 7, 1963. See 83 S.Ct. 504.

GEWIN, Circuit Judge.

The three appellants and two others were charged in a five count indictment with attempting to evade and defeat income taxes of a named corporation. The first four counts are substantive and relate to the years 1951, 1952, 1953 and 1954 respectively. The fifth count charged a conspiracy to evade and defeat the same corporation's income tax for the years 1951 to 1954 inclusive. After...

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