HELMS v. UNITED STATES

No. 20748.

340 F.2d 15 (1964)

Norman H. HELMS, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied March 8, 1965.


Attorney(s) appearing for the Case

Joe B. Goodwin, Beaumont, Tex., Baldwin & Goodwin, Beaumont, Tex., for appellant.

Richard B. Buhrman, Atty., Dept. of Justice, Washington, D. C., Leighton Cornett, Asst. U. S. Atty., Tyler, Tex., Louis F. Oberdorfer, Asst. Atty. Gen., Joseph M. Howard, Atty., Dept. of Justice, Washington, D. C., Wayne Justice, U. S. Atty., for appellee.

Before RIVES and BROWN, Circuit Judges, and NOEL, District Judge.


RIVES, Circuit Judge:

The appellant-defendant was convicted on two counts of violating Section 7206 (1) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7206(1). Count 1 charged in substance that on January 29, 1959, the defendant willfully and knowingly made and subscribed a United States individual income tax return, verified by a written declaration that it was made under the penalties of perjury, in which, as he well knew and believed, he had understated...

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