Goldbaum

Appellants were defendants under an indictment containing thirteen counts and upon trial before the court sitting without a jury, were convicted upon all except counts 11 and 12. Of those upon which they were found guilty nine charged in come tax evasion; one charged the making of a false partnership return; and one charged a conspiracy to commit such offenses. Title 18, U.S.C.A. § 371 .

The principal assignments of error urged by the appellants are to the effect that the evidence was insufficient to support the judgments of guilty upon these various counts. As sentences of equal length were imposed under each count, all to run concurrently, appellee urges that the judgment must be affirmed if the record be free from error as to any one count, and asserts that an examination of the record as to count 13, charging the making of a false partnership return under § 3809 of Title 26, will readily disclose ample evidence to sustain conviction under that count, free from error, and that thus an examination of the record as to the other counts will not be necessary.

We proceed first to examine that contention. It will shortly appear why the appellee’s evidence with respect to this count…