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UNITED STATES v. LEVY

No. 75-1339.

533 F.2d 969 (1976)

UNITED STATES of America, Plaintiff-Appellee, v. John B. LEVY, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

June 21, 1976.

Attorney(s) appearing for the Case

Neil H. Mixon, Jr., Theodore L. Jones, Baton Rouge, La., for defendant-appellant.

Donald E. Walter, U. S. Atty., Donald H. Perkins, Jr., Asst. U. S. Atty., Shreveport, La., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Section, Robert E. Lindsay, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before COLEMAN and GEE, Circuit Judges, and WM. HAROLD COX, District Judge.

COLEMAN, Circuit Judge.

Section 7206(1), Title 26, United States Code, first enacted as a part of the Internal Revenue Code of 1954, reads as follows:

"§ 7206. Fraud and false statements "Any person who— "(1) Declaration under penalties of perjury.— Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury...

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