Court of Appeals for the Fourth Circuit February 22, 1974, 73-1176 (United States v. W. Horace Lowder)

PER CURIAM:

W. Horace Lowder was convicted in January, 1973, in a trial by jury, of one count of conspiracy to defraud the United States by obstructing the Internal Revenue Service in its task of computing and collecting revenue (18 U.S.C. § 371) and two counts of knowingly filing false corporate income tax returns (26 U.S.C. § 7206(1)).