Elvin Hellman v. United States

GEWIN, Circuit Judge.

The appellant (defendant) was convicted in the United States District Court for the Southern District of Florida on three counts of an information charging him with wilful failure to file his individual income tax returns for the years 1956, 1957, and 1958. He was sentenced to imprisonment for twelve months on each of the three counts, the sentences to run concurrently. The trial court sus pended nine months of the sentence on Count 1 and the entire sentence on Counts 2 and 3, but the appellant was ordered to serve three months of the sentence on Count 1. A fine of…