C. THOMAS WHITE, Justice.
The defendant was charged in the county court of Scotts Bluff County for a violation of section 77-2701 et seq., R.R.S.1943, of willfully failing to make a valid income tax return to the State of Nebraska. On the return form provided by the Department of Revenue, he had entered his name, address, and a claim for a refund of food sales tax and tax withheld. In response to all other inquiries on the form, he had entered the words "I object...
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