PER CURIAM:
Albert Kessler and Maurice Stransky appeal from judgments entered on March 29, 1971, convicting them, after a jury trial, of conspiracy to defraud the United States in the ascertainment and collection of information used by the Internal Revenue Service (IRS) to determine tax liability. In addition to being convicted of the conspiracy charge (Count 1), Stransky was found guilty of a substantive count (Count 16), charging him with causing the unlawful preparation...
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