Court Opinion

ID: 8878289
Source: CourtListenerOpinion
Date Created: 2022-11-26 19:47:06.603311+00
Date Added: 2024-06-11T17:06:29.644284
License: Public Domain

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.