E. C. Lloyd v. United States

RIVES, Circuit Judge.

Appellant was convicted upon a jury trial under three counts of two separate indictments 1 charging him with the offense of willfully attempting to evade and defeat his federal income tax for the calendar years 1945, 1946 and 1947, by filing false and fraudulent returns in. violation of Title 26 U.S.C.A. § 145(b). He was sentenced by the district court to 18 months imprisonment and to pay a $2,500.00 fine.

On a hearing of the defendant’s motion for a bill of particulars, the United States Attorney represented to the court and to counsel for the defendant “that the method…