David H. Mitchell v. United States

This is an appeal from final order overruling defendant Mitchell’s motion, made pursuant to 28 U.S.C. § 2255, and Rule 35 of the Federal Rules of Criminal Procedure, 18 U.S.C. to correct sentence imposed upon him, based upon his conviction for income tax evasion in violation of section 145(b) of the Internal R'evenue Code of 1939, 26 U.S.C. § 145(b). It is defendant’s contention that the sentence imposed was excessive and illegal in that he should have been sentenced under section 3616(a), 26 U.S.C. § 3616(a) rather than section 145(b). The Supreme Court has rejected this identical contention…