Oliver v. United States

BALTZELL, District Judge.

Appellant was charged in four separate indictments with violations of the ineome tax laws.

For the purpose of trial, the four indictments were consolidated, and a jury trial waived. A finding and judgment of guilty was entered upon three indictments and of not guilty upon one indictment. Two of the indictments upon which appellant was tried and convicted charged that he did willfully attempt to evade and defeat certain income tax for which it is charged he is liable for the calendar year 1927. The other indictment upon which he was tried and convicted was in three…