Appeal dismissed; court upheld conviction for tax evasion due to failure to disclose taxable income to authorities.

The appellate court dismissed the appeal filed by the defense against the first-instance judgment convicting three defendants for tax evasion. The court found that the defendants failed to disclose their taxable income to the proper authority, a fact not contested by the defense's final arguments. Consequently, the court ruled that no grounds existed for acquittal or leniency under the relevant procedural articles, leading to the maintenance of the original conviction and the imposition of court costs.