This section contains the nature of the case and procedural background.

Walter Pinkerton (D) conspired with his brother Daniel (D1) to evade the tax laws. D did evade the laws and was convicted both on substantive and conspiracy charges. D1 was also convicted of both the substantive law and the conspiracy charges even though there was no evidence that he actually participated in the act of evasion. There was no evidence that D1 attempted to withdraw from the scheme. Both appealed the conspiracy convictions. Ds contend that the substantive counts became merged in the conspiracy count and that only a single sentence not exceeding the maximum two-year penalty provided by the conspiracy statute could be imposed. Ds contend that each of the substantive counts became a separate conspiracy count, but since only a single conspiracy was charged and proved, only single sentence for conspiracy could be imposed.

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