Submitted Pursuant to Third Circuit Rule 12(6) July 27, 1992.
OPINION OF THE COURT
SLOVITER, Chief Judge.
Michael Logar appeals from his conviction and sentence on one count of conspiracy to defraud the United States under 18 U.S.C. § 371 and eight counts of aiding and abetting in the filing of false income tax returns under 26 U.S.C. § 7206(2). Because, after full consideration, we find his other contentions to be without merit,
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