Robert Gordon Hayes v. United States

JONES, Circuit Judge.

The appellant, Robert Gordon Hayes, and his wife, Ruth, were indicted on January 11, 1965, in the Southern District of Florida for wilfully attempting to evade *191and defeat income taxes due the United States for the years 1958, 1959 and 1960 in violation of 26 U.S.C.A. Sec. 7201. Pursuant to a motion filed by the defendants, the cause was transferred to the Northern District of Florida. At a jury trial, appellant Hayes was convicted and his wife acquitted on each of the three counts contained in the indictment. Subsequently, a fine of $2,000 was levied and concurrent…