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UNITED STATES v. ENGLAND

Nos. 14742, 14743.

347 F.2d 425 (1965)

UNITED STATES of America, Plaintiff (Appellee), v. William B. ENGLAND, Also Known as William Benjamin England, Defendant (Appellant). UNITED STATES of America, Plaintiff (Appellee), v. William Bernard ENGLAND, Also Known as William B. England, Jr., Defendant (Appellant).

United States Court of Appeals Seventh Circuit.

Rehearing Denied June 7, 1965.

Addendum July 6, 1965.

Attorney(s) appearing for the Case

Wayne H. Bigler, Jr., Clayton, Mo., John J. Hoban, East St. Louis, Ill., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Joseph M. Howard, Atty. Tax Div., Dept. of Justice, Washington, D. C., Carl W. Feickert, U. S. Atty., East St. Louis, Ill., for appellee.

Before DUFFY and SWYGERT, Circuit Judges, and GRANT, District Judge.

Rehearing Denied June 7, 1965 (En Banc).

GRANT, District Judge.

The indictment in this case charged William B. England and his son, William Bernard England, in one count with willfully attempting, during the period from about June 27, 1955, to the date of the indictment, November 27, 1962, to evade and defeat the payment of income taxes owed by the father1 for the years 1944, 1945, and 1946, "duly assessed" on February 4, 1955...

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