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HAMMAN v. UNITED STATES

No. 19280.

340 F.2d 145 (1965)

Everett S. HAMMAN and Clella P. Hamman, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

Certiorari Denied April 26, 1965.

Attorney(s) appearing for the Case

Morris M. Grupp, San Francisco, Cal., for appellants.

Cecil F. Poole, U. S. Atty., James J. Brosnahan, Asst. U. S. Atty., San Francisco, Cal., for appellee.

Before MADDEN, Judge of the United States Court of Claims, and JERTBERG and DUNIWAY, Circuit Judges.

Certiorari Denied April 26, 1965. See 85 S.Ct. 1339.

JERTBERG, Circuit Judge.

Following trial to a jury, the appellants, Everett S. Hamman and Clella P. Hamman, husband and wife, were convicted on the second count of a two count indictment. The first count of the indictment charged that appellants did wilfully and knowingly attempt to evade and defeat "a large part of the income tax due and owing by them * * * for the calendar year 1956 by filing and causing...

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