Court of Appeals for the Second Circuit September 3, 1958, 383, 384, Dockets 24279, 24280 (United States v. Fareed N. Kiamie and Kiamie Manufacturing Co., Inc., United States of America v. Fareed N. Kiamie and Kiamie Fabrics Co., Inc.)

WATERMAN, Circuit Judge.

The appellants, Fareed N. Kiamie, Kiamie Manufacturing Co., Inc., and Kiamie Fabrics Co., Inc., were convicted after a nine-week jury trial upon two indictments charging them with corporate income tax evasion in violation of § 145(b) of the Internal Revenue Code of 1939, 26 U.S.C. § 145(b). The first indictment contained one count charging that Kiamie Manufacturing Co.