DAWKINS, District Judge.
The defendant has been charged in a bill of information of two counts with the violation of the revenue law of 1917 (Comp. St. 1918, § 6363 3/8a et seq.). In the first of these counts it is alleged that he did "unlawfully, willfully, and knowingly attempt to defeat and evade the income taxes imposed by said Revenue Act of 1917," by swearing to and filing with the collector of internal revenue a false and fraudulent return, on or about...
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