KNOCH, Circuit Judge.
Defendant-appellant, Carl K. Eley, was indicted on March 16, 1960, in two counts, each of which charged violation of Title 26 U.S.C. § 7201, in wilfully and knowingly attempting to defeat and evade income tax of $1,541.02, more or less, for the calendar year 1954 (Count I) and of $3,521.32, more or less, for the calendar year 1955 (Count II).
On April 8, 1960, defendant moved for a bill of particulars. On August 26, 1960, that motion...
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