H. A. Lott, Lee Blocker and Lorn D. Frazier v. United States

JONES, Circuit Judge.

The three appellants and two others were charged, in the first count of a five-count indictment, with attempting to evade and'defeat income taxes of a named corporation for the year 1951. Three other counts charged the same offense for each of the years 1952, 1953 and 1954. A fifth count of the indictment charged a conspiracy to evade and defeat the corporation’s income tax for the years 1951 to 1954, inclusive. The appellants, two of them on March 17, 1959, and the third on March 20, 1959, by leave of court, withdrew pleas of not guilty and tendered pleas of nolo…