Court of Appeals for the First Circuit May 1, 1970, 7484 (United States v. Howard J. Cotter)

ALDRICH, Chief Judge.

The defendant Cotter, an employee of the Welfare Department of Springfield, Massachusetts and a lawyer engaged with an associate, one Mitchell, in the practice of law, was tried for income tax violations. Count 1 was for filing a willfully false return for the year 1961, in violation of 26 U.S.C.