Court of Appeals for the Second Circuit August 12, 1971, 1030, Docket 71-1391 (United States v. Arthur J. Cobb)

BARTELS, District Judge:

Under a fourteen-count indictment, Arthur J. Cobb was convicted together with his co-defendant, Abraham Gold-stein, of conspiracy to defraud the United States in the ascertainment and collection of certain information used by the Internal Revenue Service in determining tax liability of the defendants and others, and also of violation of 26 U.S.C.