The three appellants were convicted under an indictment charging them with violating 26 U.S.C. § 7201, by wilfully and knowingly attempting to evade and defeat the tax imposed by 26 U.S.C. § 4401. The judgment of conviction cannot stand. Grosso v. United States, 1968, 390 U.S. 62, 88 S.Ct. 709, 19 L.Ed.2d 906, and see Marchetti v. United States, 1968, 390 U.S. 39, 88 S.Ct. 697, 19 L.Ed.2d 889.

Each judgment is reversed.