Court of Appeals for the Seventh Circuit February 5, 1963, 13414 (United States v. Carl K. Eley)

KNOCH, Circuit Judge.

Defendant-appellant, Carl E. Eley, was indicted on March 16,1960, in two counts, each of which charged violation of Title 26 U.S.C. § 7201, in wilfully and knowingly attempting to defeat and evade income tax of $1,541.02, more or less, for the calendar year 1954 (Count I) and of $3,521.32, more or less, for the calendar year 1955 (Count II).