BOLDT, District Judge:
On December 6, 1972, a jury found appellant guilty of four counts of attempting to evade payment of federal income taxes in violation of § 7201 of the Internal Revenue Code of 1954, 26 U.S.C. § 7201, and four counts of wilfully making and subscribing false corporate income tax returns in violation of 26 U.S.C. § 7206(1), on behalf of the small business corporation (within the meaning of Subtitle A, Subchapter S of the 1954 I.R...
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