MacKey v. United States

An indictment was returned in March 1963 charging petitioner Fred T. Mackey in five counts of evading payment of income taxes by willfully preparing and causing to be prepared false and fraudulent tax returns for the years 1956 through 1960, in violation of 26 U. S. C. § 7201. On January 21, 1964, a jury in the District Court for the Northern District of Indiana found Mackey guilty on all five counts.1 The conviction was affirmed on appeal by the Court of Appeals for the *669Seventh Circuit in the spring of 1965. 345 F. 2d 499 (CA7), cert. denied, 382 U. S. 824 (1965).

At petitioner’s trial, the…