Court of Appeals for the Second Circuit November 24, 1970, 304, Docket 35252 (United States v. Max Platt)

FRIENDLY, Circuit Judge:

Max Platt, sole owner of a pharmacy in Mamaroneck, N. Y., appeals from his conviction, after a jury trial in the District Court for the Southern District of New York, of the misdemeanor of willfully failing to file his personal income tax returns for 1963 and 1964 “at the time or times required by law or regulations,” 26 U.S.C. § 7203.