MEMORANDUM OF DECISION AND FINDING OF GUILTY
NOLAND, Chief Judge.
On November 15, 1984, the Grand Jury returned an eight count indictment against defendant, Jane R. Ferguson. Counts one through three allege that defendant willfully and knowingly failed to file an income tax return for the years 1980, 1981, and 1982. Counts four and five allege that defendant willfully supplied false and fraudulent statements claiming...
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