United States v. Raquel N. Medel, and Rogelio M. Medel

JOHN R. BROWN, Chief Judge:

Appellants Rogelio and Raquel Medel, husband and wife, were convicted by a jury of willfully subscribing to false income tax returns for the years 1970 and 1971 (counts I and II of the four-count indictment) and of willfully attempting to evade income taxes due for the years 1972 and 1973 (counts III and IV). 26 U.S.C.A. §§ 7206(1), 7201. On appeal, the Medels raise a number of objections to the proceedings below. They claim that (1) they were deprived of their Sixth Amendment right to effective assistance of counsel because they were represented by one lawyer; (2)…