R. DORSEY WATKINS, District Judge.
Defendant is charged in a three-count criminal information with the violation of 26 U.S.C.A. § 7203, in that in the years 1955, 1956 and 1957 "he did wilfully and knowingly fail to make" the income tax returns required for the immediately preceding years.
The applicable portions of section 7203 of 26 U.S.C.A. are as follows:
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.