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CANADAY v. UNITED STATES

No. 17959.

354 F.2d 849 (1966)

William Merle CANADAY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

January 21, 1966.

Attorney(s) appearing for the Case

Kenneth K. Simon, Kansas City, Mo., for appellant. Robert G. Duncan, and Kenneth Cohn, Kansas City, Mo., with him on the brief.

F. Russell Millin, U. S. Atty., Kansas City, Mo., for appellee. Calvin K. Hamilton and Bruce C. Houdek, Asst. U. S. Attys., Kansas City, Mo., with him on the brief.

Before VAN OOSTERHOUT, MATTHES and MEHAFFY, Circuit Judges.

MATTHES, Circuit Judge.

William Merle Canaday was indicted, in five counts, for evasion of federal income taxes for the calendar years 1957, 1958, 1959 and 1960, in violation of 26 U.S.C. § 7201, Internal Revenue Code of 1954.1 He was convicted by a jury on Counts III and IV (1959 and 1960) and acquitted on Counts I and II (1957 and 1958). The court, Honorable Floyd R. Gibson, suspended imposition of sentence and placed defendant...

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