United States v. Joseph F. Schipani

JAMESON, District Judge:

This is an appeal from a judgment of conviction entered December 6, 1968, after trial without a jury, on five counts of willful income tax evasion through failure to file returns for the years 1956- 1960 inclusive, in violation of 26 U.S.C. § 7201. 1

Appellant was first found guilty of the same offenses, after a non-jury trial, 2 on October 15, 1965, and was sentenced on December 3, 1965. This conviction was affirmed by this court on June 29, 1966. United States v. Schipani, 2 Cir. 1966, 362 F.2d 825. Certiorari was denied on November 7, 1966, 385 U.S. 934, 87 S.Ct.…