Barber

By this action, plaintiff, a resident alien, seeks a judicial declaration that a deportation order issued by defendant in June, 1956, is invalid. All administrative remedies having been exhausted, jurisdiction in this Court obtains under the provisions of § 10 of the Administrative Procedure Act, 5 U.S.C.A. § 1009 .

The deportation order was based on the provisions of Title 8, U.S.C.A., § 1251 (a) (4), plaintiff having been convicted in 1952 on two counts of income tax evasion under § 145 (b) of the Internal Revenue Code of 1939.

The order of deportation can-be sustained only if it is determined that:

(1) The crime of wilfully attempting to evade income tax liability under § 145 (b) , supra, is a crime involving “moral turpitude,” and

(2) Conviction at a single trial on two separate counts of income tax evasion under § 145(b), supra, was in fact a conviction of two crimes “not arising out of a single scheme of criminal misconduct.”

Before discussing the question of “moral turpitude,” the Court feels obliged first to examine the two offenses of which plaintiff was convicted (i.e., wilfully attempting to evade the payment of income tax for each of the years 1946 and 1947), and…