GRIM, District Judge.
Defendant has been found guilty of having willfully failed to pay income tax on time in violation of Section 145 (a) of the Internal Revenue Code of 1939, 26 U.S.C.A. (I.R.C.1939) § 145(a), and Sec. 7203 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7203, which in substantially identical language provide:
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