This appeal from a judgment of conviction and sentence of three years imprisonment pronounced on the verdict of a jury has been considered upon the record and upon the briefs and oral arguments of attorneys for appellant and ap-pellee, respectively;

And the court being of opinion that there is substantial evidence to support the verdict that appellant was guilty of income tax evasion; and no error being found in the charge of United States District Judge McNamee, in his rulings upon evidence and in his conduct of the trial;

The judgment and commitment of the district court is affirmed.