Court of Appeals for the First Circuit October 16, 1970, 7629_1 (United States v. David J. O'COnnOr)

McENTEE, Circuit Judge.

Defendant was convicted of wilful failure to file income tax returns for the years 1962 and 1963, in violation of 26 U.S.C. § 7203 (1964).

His primary contention at trial was that his alleged violations were not wilful. But the government’s evidence against him on this point was plentiful.