Court of Appeals for the Third Circuit November 16, 1982, 82-1101, 82-1144 (United States v. Busk, James W., A/K/A Buski James W. Busk, United States of America v. James W. Busk)

OPINION OF THE COURT

GIBBONS, Circuit Judge.

James W. Busk is before us on separate appeals from judgments of sentence entered following two convictions. One conviction, No. 82-1101, is on four counts of an eight count indictment for willfully attempting to evade payment of the excise tax on wages and the special occupational tax on wagering activity. 26 U.S.C. § 7201 (1976). The other, No.