Forman v. United States

In this criminal conspiracy case, petitioner raises questions of double jeopardy. Petitioner and one Seijas, his former partner in the pinball business, were convicted1 of conspiracy to commit the offense of willfully attempting to evade the individual income taxes of Seijas and his wife, in violation of § 145 (b) of the Internal Revenue Code of 1939,2 and of furnishing false books, records, and financial statements. to officers and employees of the Treasury Department for the purpose of Concealing the true income tax liabilities of Seijas and his wife, in violation of 18 U. S. C. § 1001.3…