United States v. Arthur J. Porth

PICKETT, Circuit Judge.

On December 1, 1966 the appellant, Arthur J. Porth, was charged in a five count indictment with the failure to deduct from employees’ wages and account to the Internal Revenue Service required withholding taxes, failure to file withholding tax returns, and his individual tax return for the year 1963, 1 in viola tion of 26 U.S.C. §§ 7202 and 7203. Following a conviction on all five counts the sentence announced by the court was “for the maximum period authorized by law on each count and for a study as described in 18 U.S.C. § 4208(c),” all to run concurrently. 2…