United States v. Milton Goldman, and Daniel Goldman

HASTIE, Circuit Judge.

The defendant Milton Goldman 1 was charged in separate counts of a single indictment with violations of section 7262 and section 7203 of Title 26 of the United States Code. 2 Except for their citations of these two different sections as their statutory bases, the two counts differ only in that the word “wilfully” appears in the count under section 7203 but not in the count under section 7262. The essential common language of the two counts, with the additional provision peculiar to one count enclosed within parentheses and the provisions which appear only in the other…