Court of Appeals for the Second Circuit March 20, 1972, 326 Docket 71-1856 (United States v. Sol Berger)

J. JOSEPH SMITH, Circuit Judge:

Sol Berger appeals from a judgment of conviction on each of three counts of an indictment for the willful evasion of income tax due from the Colonial Corporation of America (“Colonial”), of which he was president and chief executive officer, by causing to be prepared and filed false corporate tax returns in each of the calendar years 1962, 1963 and 1964 (26 U.S.C.