SWYGERT, Circuit Judge.
Defendant, George E. Baldwin, after indictment in two counts charging him with willfully filing false and fraudulent income tax returns for 1953 and 1954 in violation of Section 145(b) of the Internal Revenue Code of 1939, 26 U.S.C. § 145(b), and Section 7201 of the Internal Revenue Code of 1954, 26 U.S.C. § 7201, was convicted by a jury on both counts. He was sentenced to imprisonment on the first count with probation to follow on...
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