United States of America, and v. Alfred W. Blackman

The judgment of conviction is affirmed. We find there is adequate evidence to sustain the judgment beyond a reasonable doubt.

The defendant was restricted somewhat on proof of a bad debt deduction for the year 1963. We might have had a different case if there had been a more specific offer of proof on the deduction and the proof had then been rejected,.

It is ordered that the mandate go down now.