36 L.Ed.2d 941 93 S.Ct. 2008 412 U.S. 346 UNITED STATES, Petitioner,v.Cecil J. BISHOP. No. 71?1698. Argued Jan. 16, 1973. Decided May 29, 1973. Syllabus Respondent was convicted of violating 26 U.S.C. ? 7206(1), which makes it a felony when one ‘(w)illfully makes and subscribes any return . . . which he does not believe […]