United States v. Ray F. Wilson and Ruby J. Wilson

DYER, Circuit Judge:

Ray F. Wilson and Ruby J. Wilson appeal following conviction and sentence for violations of 26 U.S.C.A. § 7201 and § 7206(1). 1 They contend that the District Court erroneously denied their motion to suppress the evidentiary fruits of an allegedly illegal governmental seizure and interrogation. Moreover, they claim that because the Government failed to prove willfulness, the court erroneously denied their motions for new trial and for acquittal. We dismiss the appeal as to Ray F. Wilson and affirm the trial court’s judgment as to Ruby J. Wilson.

After a jury found Ray F.…