RIVES, Circuit Judge.
Meriwether was convicted upon a jury trial on a three-count indictment charging him with offenses of willfully attempting to evade and defeat his and his wife's federal income tax for the calendar years 1962, 1963 and 1964 by filing false and fraudulent joint income tax returns on behalf of himself and his wife in violation of Section 7201, I.R.C., 26 U.S. C. § 7201.
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