State v. Smothers

Terry, P. J.:

The defendants, Smothers and Donlon, have been indicted by the Grand Jury with having violated the provisions of the *465Delaware Income Tax Law, Title 30, Del. C., Chapter 11, §§ 1187(e) and 1187(f).

There are four indictments in respect to each defendant. Two of the indictments as to each defendant cover violations pertaining to §§ 1187(e) and 1187(f) for the tax year 1956, and the other two cover violations of the same sections for the tax year 1957.

The indictments under § 1187 (e) charge the respective defendants in two counts, in that (1) with intent to evade, they failed to file…