SMITH, Chief Judge.
In this wagering tax prosecution, defendant moves to dismiss on the ground that the purchase of the Special Tax Stamp within the month during which he commenced business is compliance with the Act, relying on Farmer v. U. S., 10 Cir., 1942,
The Farmer case, however, is a retail liquor dealer tax case, to which 26 U.S.C. § 3272, permitting payment by the end of the month of starting business...
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