United States v. Peter Pomponio, Paul Pomponio

WIDENER, Circuit Judge:

Peter and Paul Pomponio were convicted in the district court of willful evasion of federal income taxes for the years 1969, 1970, and 1971. 1 Their appeal challenging the validity of the convictions is now before us for the second time. In United States v. Pomponio, 528 F.2d 247 (4th Cir. 1976), we reversed on the ground that the district court inadequately instructed the jury on the essential element of willfulness. The Supreme Court granted the government’s petition for certiorari and reversed in 429 U.S. 10, 97 S.Ct. 22, 50 L.Ed.2d 12 (1976), holding that the trial…