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UNITED STATES v. SWARTZ

No. 72-1340.

464 F.2d 1298 (1972)

UNITED STATES of America v. Dr. Edward P. SWARTZ, Appellant, and Margaret R. SWARTZ.

United States Court of Appeals, Third Circuit.

Decided August 14, 1972.

Attorney(s) appearing for the Case

Ronald C. Travis, Candor, Youngsman, Gibson & Gault, Williamsport, Pa., Harold Rosenn, Rosenn, Jenkins & Greenwald, Wilkes-Barre, Pa., for appellant.

Richard B. Buhrman, Scott P. Crampton, Tax Division, Dept. of Justice, Meyer Rothwacks, John P. Burke, Attys., Tax Division, Department of Justice, Washington, D. C., S. John Cottone, U. S. Atty., of counsel, for appellee.

Before SEITZ, Chief Judge, and VAN DUSEN and GIBBONS, Circuit Judges.

OPINION OF THE COURT

PER CURIAM:

Defendant, a practicing physician, pleaded guilty in district court to income tax evasion. 26 U.S.C. § 7201. He was fined $10,000 and sentenced to one year imprisonment. Several days after sentencing but before commencing to serve his one-year term, defendant experienced heart irregularity and was hospitalized. Thereafter, his counsel moved the court to suspend defendant's sentence or order his immediate parole. Counsel...

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