Court of Appeals for the Fifth Circuit July 14, 1975, 74-2641 (United States v. Joe Raymond Diez and Peter A. Palori)

AINSWORTH, Circuit Judge:

Peter A. Palori and Joe Raymond Diez appeal from convictions of conspiring to defraud the United States by impeding the Internal Revenue Service in the collection of income tax in violation of 18 U.S.C. § 371. Palori also appeals from his conviction on four counts of income tax evasion. 26 U.S.C. § 7201.