United States v. E. L. Fowler

GEE, Circuit Judge:

This cause provides eloquent testimony, albeit negative, to the value of counsel’s assistance to criminal defendants. Appellant Fowler, a dealer in gravestones and an apparent tax protester among other things, ceased filing federal income tax returns in 1953. A wheel that did not squeak, Fowler’s practices at last attracted Revenue’s notice in time to result in his indictment for willful failure to file returns for the years 1971-75. During the investigation, he cooperated with investigating revenue agents no further than by providing them with partial records for the years…