Court of Appeals for the Fifth Circuit September 13, 1979, 79-5018 (United States v. Leonard M. Bernes)

AINSWORTH, Circuit Judge:

Appellant Leonard M. Bernes was convicted by a jury on five counts of willfully aiding and assisting in the preparation of false and fraudulent income tax returns in violation of 26 U.S.C. § 7206(2). He was sentenced to serve concurrent terms of two years on each count upon which he was convicted.