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This document is a court opinion from the United States Court of Appeals for the Fourth Circuit regarding the conviction of Donald L. Wilkins for tax evasion. The court considers whether income Wilkins received from real estate sales in prior years (1956, 1958-1959) could be attributed to his reported income for 1960, the year listed in the indictment. While Wilkins argued the statute of limitations barred prosecution for the earlier years, the court upheld his conviction, finding that since Wilkins elected

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Scribd Government Docs

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EN