Irving M. Rubenstein, Also Known as Irving M. Ruby v. United States

BRATTON, Circuit Judge.

The present appeal in this criminal case presents for review the -action of the trial court in denying without a hearing a motion to vacate and set aside the judgment and sentence.

The indictment contained two counts. The first count charged an attempt to evade and defeat income taxes and the second charged aiding and assisting in the preparation and presentation of a false and fraudulent income tax return. Appellant was found guilty on both counts and was sentenced to imprisonment and payment of a fine on each count. On appeal, the judgment was affirmed in respect to…