United States v. Joseph Divarco and Joseph Arnold

PELL, Circuit Judge.

The defendants Joseph DiVarco and Joseph Arnold were charged in separate counts of an indictment with willfully and knowingly making and subscribing to a false statement on their respective 1965 federal income tax returns, which returns were verified by written declarations that they were made under the penalties of perjury, in violation of 26 U.S.C. § 7206(1). The two defendants were also indicted for conspiracy in violation of 18 U.S.C. § 371 in that they conspired with Irwin Davis, an unindict-ed co-conspirator, in violation of 26 U. S.C. § 7206(1), to report a false…