KRUPANSKY, Circuit Judge.
Defendants-appellants Delmer E. Day (Day) and Johnny A. Pack (Pack) appealed their jury convictions for preparing false income tax returns in violation of 26 U.S.C. §§ 7206(1) and 7206(2).
In substance, Clarence M. Moore (Moore) was charged with willfully preparing and subscribing his own false individual tax returns and willfully aiding and assisting in the preparation of false partnership...
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