Williams v. United States

STRUM, Circuit Judge.

Indicted for attempting to evade income taxes in the year 1943 by filing a false and fraudulent return, appellant first pleaded not guilty, later changed his plea to guilty. Four months thereafter, after a pre-sentence investigation and when the trial court was ready to sentence him, the defendant moved to withdraw his plea of guilty and again enter a plea of not guilty, which motion was denied and appellant sentenced under his prior plea of guilty. On each occasion he was accompanied by counsel. There is no charge that he did not fully understand and appreciate the…