State v. Forbes

The defendants are husband and wife, and were charged in separate informations after preliminary hearings that each did “willfully attempt to evade an income tax imposed by the provisions of Secs. 77-27,101 to 77-27,135, R. R. S., [1943] or the payment thereof.” Later on, amended informations were filed, charging that each did: “Count 1. wilfully make and subscribe an [sic] State Income Tax re turn, which contains or is verified by a written declaration that is made under penalties of perjury, which the defendant did not believe to be true and correct as to every material matter, for the…