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UNITED STATES v. WALLACE

No. 8373.

300 F.2d 525 (1962)

UNITED STATES of America, Appellee, v. Braxton C. WALLACE, Appellant.

United States Court of Appeals Fourth Circuit.

Decided March 8, 1962.

Attorney(s) appearing for the Case

Hal Lindsay, Atlanta, Ga. (Randolph Hayes, Atlanta, Ga., on brief), for appellant.

James D. Jefferies, Asst. U. S. Atty., Greenville, S. C. (John C. Williams, U. S. Atty., Greenville, S. C., on brief), for appellee.

Before SOBELOFF, Chief Judge, and SOPER and BOREMAN, Circuit Judges.

BOREMAN, Circuit Judge.

Braxton C. Wallace, a lawyer and certified public accountant from Greenwood, South Carolina, was indicted in October 1957 jointly with one of his clients, Maurice Puckett, for conspiring to prepare false income tax returns for Puckett and for the substantive offenses of attempting to evade part of Puckett's income tax for the calendar years 1951, 1952 and 1953. In April 1959, Wallace was found guilty on all four counts by the jury. An appeal...

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