YANKWICH, Chief Judge.
On February 27, 1952, the defendant, Edgar Lee Smith, was indicted by the Grand Jury of this District for evasion of occupational tax. Count one charges that in the month of November 1951, the defendant engaged in the business of accepting wagers on horse races and became liable to the payment, on or before November 30, 1951, of the occupational tax imposed by Section 3290 of the United States Internal Revenue Code.
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