PECKHAM, District Judge:
Appellant was charged in a four count indictment with wilfully attempting to evade or defeat payment of his income tax for the calendar years 1958, 1959, 1960, and 1961 in violation of 26 U.S.C. § 7201, entered a plea of not guilty and waived a jury; and was found guilty by the Court on Count Two for the year 1959 and Count Four for the year 1961, and acquitted on the other two counts for the years 1958 and 1960. The appellant did not...
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