ELY, Circuit Judge: Soulard appeals from his judgments of conviction under 26 U.S.C. § 7206 (1) (1976) for willfully subscribing false corporate tax returns (Counts I, III, and V) and, also, individual tax returns (Counts II, IV, and VI) for the years 1975, 1976, and 1977. <span citation-inde…
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