United States v. Donald L. Wilkins

BOREMAN, Circuit Judge:

Defendant, Donald L. Wilkins, was convicted by a jury on all four counts of an indictment returned on December 8, 1965, charging him with willfully attempting to evade the payment of income taxes for the years 1960, 1961, 1962, and 1963, in violation of 26 U.S.C. § 7201. Motions for judgment of acquittal notwithstanding the verdict and, in the alternative, for a new trial, were denied. On appeal the defendant urges, as ground for reversal that, as to Count One, involving the year 1960, the court improperly determined that income received in years prior to 1960 could be…