Kobey

On October 19, 1951 defendants Marvin Kobey and Philip Cobert were before the court for sentence, having been convicted by the" jury of conspiring to defraud the United States, 18 U.S.C. (1948 Ed..) § 371; id. (1940 Ed.) §■ 88, of wilful failure to collect and account for withholding taxes, wilful failure to supply information for computation, assessment and collection of federal income and social security taxes, and wilfully failing to pay the taxes. 26 U.S.C. §§ 145 (a, b), 1430, 1610, 1627, 2707(b, c).

At that time it was adjudged upon motion of the defendants, that the concurrent five-year sentences then imposed would run concurrently with any state-court sentences previously imposed upon the defendants, or which might thereafter be imposed during the five-year period of imprisonment specified. The defendants appealed from the judgments of conviction, . and their appeals are pending.

The defendants now present to this court a motion “for order vacating * * * judgments of conviction” etc. pursuant to 28 U.S.C. § 2255 . In response to this mo1tion, the Government moves “for an order directing that no hearing is necessary,” contending the record affirmatively discloses that the…