UNITED STATES v. WILLOZ

Nos. 28642, 30037.

449 F.2d 1321 (1971)

UNITED STATES of America, Plaintiff-Appellee, v. James Louis WILLOZ, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. James Louis WILLOZ, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied November 19, 1971.


Attorney(s) appearing for the Case

Russell J. Schonekas, Virgil M. Wheeler, Jr., Sehrt, Boyle, Wheeler & Butler, New Orleans, La., for defendant-appellant.

Gerald J. Gallinghouse, U. S. Atty., E. D. La., Horace P. Rowley, III, Richard M. Olsen, Asst. U. S. Attys., New Orleans, La., Douglas R. Fortney, Richard D. Ames, Dallas, Tex., Attys., Regional Counsel I. R. S., for plaintiff-appellee.

Before GODBOLD, CLARK and INGRAHAM, Circuit Judges.


INGRAHAM, Circuit Judge:

Defendant-appellant was convicted upon trial by jury for violation of 26 U. S.C. § 7206(1) for willfully making a statement in his tax return which he did not believe to be true and correct. Defendant in his special wagering tax return, hereinafter referred to as Form 11-C, declared that his business addresses were Apartment 153, 3500 Division Street, and 4320 Bissonnet Street, Metairie, Louisiana whereas the indictment charged him with...

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