LORD, District Judge.
Defendant has moved for a judgment of acquittal and in the alternative for a new trial following a jury verdict of guilty of willful failure to file Federal Income Tax Returns for the years 1953 and 1954 within the time required by law.
The principal statutes involved are Title 26 U.S.C.A. § 145(a), applicable to the tax year 1953, and Title 26 U.S.C.A. § 7203, applicable to the tax year 1954. The latter provision, for all purposes...
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