MEMORANDUM AND ORDER
NEALON, District Judge.
Defendants, Eugene F. House and Evelyn M. House, his wife, were found guilty by a jury on 3 counts of tax evasion in violation of 26 U.S.C. § 7201 and have moved for judgment of acquittal or, in the alternative, a new trial. The Government's evidence indicated that defendants understated income of $48,790.44 for taxable year 1964 with a tax deficiency of $24,909.24; $28,924.62 for 1965 with a tax deficiency...
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