INGRAHAM, Circuit Judge:
STATEMENT OF THE FACTS
Appellant, represented by privately retained counsel, entered pleas of not guilty to three separate counts of an indictment which charged in two counts violations of 26 U.S.C. § 4704(a) and in the third count a violation of 26 U.S.C. § 4705(a).
After trial by the court, he was found guilty and sentenced to two years under Count Two and five years under Count Three to run concurrently. Count...
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