Case Name: Daniel M. MORGAN, Appellant, v. UNITED STATES of America, Appellee; Alfred ZIEGELE, Appellant, v. UNITED STATES of America, Appellee; Herbert L. NOLTE, Appellant, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1968-02-07
Citations: 389 F.2d 713
Docket Number: Nos. 20715, 20733, 20734
Parties: Daniel M. MORGAN, Appellant, v. UNITED STATES of America, Appellee. Alfred ZIEGELE, Appellant, v. UNITED STATES of America, Appellee. Herbert L. NOLTE, Appellant, v. UNITED STATES of America, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 389
Pages: 713–713

Head Matter:
Daniel M. MORGAN, Appellant, v. UNITED STATES of America, Appellee. Alfred ZIEGELE, Appellant, v. UNITED STATES of America, Appellee. Herbert L. NOLTE, Appellant, v. UNITED STATES of America, Appellee.
Nos. 20715, 20733, 20734.
United States Court of Appeals Ninth Circuit.
Feb. 7, 1968.
James P. Hewitt (argued), George L. Cooke (argued), San Francisco, Cal., for appellants.
Philip Wilens, Allan Streller, Attorneys, Department of Justice, Washington, D. C.; Cecil F. Poole, U. S. Atty., San Francisco, Cal., for appellee.
Before HAMLIN, MERRILL and DUNIWAY, Circuit Judges.

Opinion:
PER CURIAM:
The three appellants were convicted under an indictment charging them with violating 26 U.S.C. § 7201, by wilfully and knowingly attempting to evade and defeat the tax imposed by 26 U.S.C. § 4401. The judgment of conviction cannot stand. Grosso v. United States, 1968, 390 U.S. 62, 88 S.Ct. 709, 19 L.Ed.2d 906, and see Marchetti v. United States, 1968, 390 U.S. 39, 88 S.Ct. 697, 19 L.Ed.2d 889.
Each judgment is reversed.