UNITED STATES v. HEFFNER

No. 13114.

420 F.2d 809 (1969)

UNITED STATES of America, Appellee, v. Clark Eugene HEFFNER, Appellant.

United States Court of Appeals Fourth Circuit.

Decided December 30, 1969.

Dissenting Opinion January 6, 1970.


Attorney(s) appearing for the Case

Thomas Ward, Baltimore, Md. (Court-appointed counsel) for appellant.

Barnet D. Skolnik, Asst. U. S. Atty. (Stephen H. Sachs, U. S. Atty., and Clarence E. Goetz, Asst. U. S. Atty., on brief) for appellee.

Before BRYAN, WINTER and CRAVEN, Circuit Judges.


WINTER, Circuit Judge:

Defendant was convicted of two counts of wilfully furnishing to his employer, in Baltimore, Maryland, false and fraudulent statements of federal income tax withholding exemptions, contrary to 26 U.S.C.A. § 7205. He was convicted on each count, and sentenced to consecutive one-year terms of imprisonment, with eligibility for release at any time the Board of Parole might determine, pursuant to 18 U.S.C.A. § 4208(a) (2).

Defendant...

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