Palmer v. United States (332 F.2d 788, 1964)

PER CURIAM:

The order denying appellant’s motion under 28 U.S.C. § 2255 is affirmed.

We are satisfied that the court’s finding that Palmer’s plea was entered understandingly and voluntarily is correct.

We find no merit in Palmer’s contention that 26 U.S.C. § 4724 violates the Fifth Amendment.