James Marquis Hedrick v. United States

CHRISTENSEN, District Judge.

This is an appeal by the defendant James Marquis Hedrick, a certified public accountant, from a judgment of conviction and sentence of imprisonment imposed for violation of 26 U.S.C. 7206 (2), relating to fraud and false statements in income tax returns. 1 Appellant and his employer Trosper had been jointly indicted and tried to the court, a jury having been waived.

Trosper conducted a foreign car business in Oklahoma through numerous corporations and certain partnerships. The twenty-five counts of the indictment upon which convictions were had against one or the…