O'Connor

Appellant was indicted under § 145(b) of the Internal Revenue Code, 26 U.S.C.A. § 145 (b), for willfully evading payment of income taxes. The indictment contained three counts, the first involving the calendar year 194Z, ■ the others the calendar years 1943 and 1944. A verdict of guilty was returned as to the first count but the jury failed to agree in respect of counts two and three. Reversal is sought on a variety of grounds. These relate to the claimed insufficiency of the evidence to support the verdict, to the court’s denial of a request for a bill of particulars, and to prejudicial errors said to have occurred during the course of the trial and in the giving or refusal of instructions.

Briefly, the record shows that throughout the period covered by the indictment appellant conducted a tavern or bar in San Francisco. During the first half of 1942 she operated the business with a partner,' but on July 15 of that year she bought the partner’s interest and thereafter conducted the *478 business as sole proprietor. During the course of the partnership a gray-bound ledger was kept which purported to disclose the daily receipts and disbursements, entries being made by each…