Court of Appeals for the Fifth Circuit June 4, 1982, 81-2149, 81-2150 (United States v. David W. Echols, United States of America v. George R. Haviland)

PER CURIAM:

Appellants David W. Echols and George Haviland were each convicted in a jury trial of willfully and knowingly supplying a false and fraudulent statement in a withholding exemption certificate in violation of 26 U.S.C. § 7205.