United States v. J. Lacey Barnes

BOYD, District Judge.

The defendant-appellant was indicted under a twenty-seven count indictment, each count charging him with wilfully and knowingly aiding and assisting in, and counseling, procuring and advising the preparation and presentation to the District Director of Internal Revenue of a false and fraudulent income tax return of another person in violation of Title 26 U.S.C., § 7206(2), Internal Revenue Code of 1954. Each count of the indictment charged that the tax return involved represented the taxpayer therein as entitled to one more exemption than the number to which the taxpayer…