PER CURIAM.
Appellant John P. Eagan, a Detroit orthodontist, failed to file timely income tax returns for the calendar years 1973 and 1974. He was charged, in a two count information, with the misdemeanor of wilfully and knowingly failing to file his income tax returns with the District Director of Internal Revenue, in violation of 26 U.S.C. § 7203.
The two count information alleged receipt of substantial gross income for the two years in question ($90...
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