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UNITED STATES v. WOODNER

Nos. 27833, 27834.

317 F.2d 649 (1963)

UNITED STATES of America, Appellee, v. Ian WOODNER, Appellant.

United States Court of Appeals Second Circuit.

Decided May 28, 1963.

Attorney(s) appearing for the Case

Samuel Gottlieb, Louis Bender, New York City (Harry Giesow and Gainsburg, Gottlieb, Levitan & Cole, New York City on the brief) for appellant; Lloyd A. Hale, New York City, of counsel.

Sheldon H. Elsen, Asst. U. S. Atty., So. Dist. of New York (Robert M. Morgenthau, U. S. Atty., and Charles A. Stillman and Arnold N. Enker, Asst. U. S. Attys., on the brief) for appellee.

Before MOORE, FRIENDLY and SMITH, Circuit Judges.

J. JOSEPH SMITH, Circuit Judge.

Appellant was charged in the United States District Court for the Southern District of New York in a one-count indictment and a three-count indictment consolidated for trial, with wilful attempt to evade personal income taxes for the years 1950, 1951, 1952 and 1953, in violation of § 145(b), Internal Revenue Code of 1939. On a first trial, Judge Palmieri presiding, the jury failed to agree; on a second trial, Judge Palmieri again...

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