Jose Escobar v. United States

DYER, Circuit Judge:

Appellant was charged in a four count indictment1 with willfully making and subscribing false income tax returns for the years 1957,1958, 1959 and I960.2 He was acquitted on Count 1 and found guilty on the other three counts. In his appeal from the conviction on Counts 2, 3 and 4, he seeks reversal because of (1) the failure of the indictment to state an offense; (2) the non-disclosure of the identity of an informer; (3) the refusal of requested instructions; (4) the insufficiency of the evidence; and (5) the estoppel of the appellee by the not guilty verdict as to Count…