The appellant complains of a judgment of conviction on a two count misdemean- or indictment entered upon a jury verdict finding him guilty of wilfully and knowingly failing to file a manufacturer’s quarterly excise tax return on imported automobiles, and wilfully and unlawfully failing to pay such excise tax in violation of Title 26 U.S.C.A. § 7203. The chief contention of the defendant is that the evidence presented against him is not legally sufficient to sustain the convictions because, (a) the evidence shows that a quarterly excise tax return was filed for the period involved; (b) a failure of the evidence to show that such taxes were due and payable; and (c) there was not sufficient evidence to establish wilfulness.

Our review convinces us that there is no merit in the contentions of the defendant; the evidence amply supports the jury verdict of guilt; and the defendant received a fair and impartial trial. The judgment is affirmed.