BEER, District Judge.
The following verdict includes findings and conclusions which shall be considered as special findings in accordance with defense counsel's timely request for same.
1. James Gibson Tucker, Jr., defendant, was, at the times pertinent, within the jurisdiction of this court.
2. In the year 1975, Mr. Tucker had a timely acknowledged taxable income of no less than $29,198.69, on which he owed timely acknowledged income tax in an amount...
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