Court of Appeals for the Sixth Circuit February 6, 1963, 14990_1 (United States v. J. Lacey Barnes)

BOYD, District Judge.

The defendant-appellant was indicted under a twenty-seven count indictment, each count charging him with wilfully and knowingly aiding and assisting in, and counseling, procuring and advising the preparation and presentation to the District Director of Internal Revenue of a false and fraudulent income tax return of another person in violation of Title 26 U.S.C.