UNITED STATES v. ELMORE

No. 13067.

423 F.2d 775 (1970)

UNITED STATES of America, Appellee, v. Clarence C. ELMORE, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided March 16, 1970.

As Modified on Denial of Rehearing April 29, 1970.


Attorney(s) appearing for the Case

Robert G. Perry, Charleston, W. Va. (Owen Griffith and Walter Burton, Princeton, W. Va., on the brief), for appellant.

John M. Brant, Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Joseph M. Howard, Atty., Dept. of Justice, and Wade H. Ballard, III, U. S. Atty., on the brief), for appellee.

Before WINTER and CRAVEN, Circuit Judges, and HARVEY, District Judge.


WINTER, Circuit Judge:

Clarence C. Elmore has appealed from the judgment entered on his conviction for violation of 26 U.S.C.A. § 7201. He was indicted in two counts of wilfully attempting to evade federal income taxes by filing false and fraudulent returns which understated his taxable income and consequent tax liability for the years 1962 and 1963. The jury acquitted as to 1962, but returned a verdict of guilty on the 1963 count. We affirm.

Elmore's...

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