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UNITED STATES v. J. R. WATKINS CO.

Crim. A. No. 7574.

120 F.Supp. 154 (1954)

UNITED STATES v. J. R. WATKINS CO. et al.

United States District Court D. Minnesota, Third Division.

February 25, 1954.

Attorney(s) appearing for the Case

C. Stanley McMahon, Winona, Minn., Linus J. Hammond, St. Paul, Minn., and Norman J. Morrison, Washington, D. C., for defendants, in support of motion.

George E. MacKinnon, U. S. Atty., St. Paul, Minn. (Kenneth W. Gemmel, John W. Coggins, and William P. Crewe, Chief Counsel's Office, Internal Revenue Service, Washington, D. C., and Eugene B. Harks, Regional Counsel's Office, St. Paul, Minn., of counsel), for the United States, in opposition thereto.

NORDBYE, Chief Judge.

This case comes before the Court on defendants' motion to dismiss the indictment.

The indictment consists of a conspiracy count and a substantive count. The conspiracy count alleges that the defendants

"did commit an offense against the laws of the United States of America in violation of 18 U.S.C. § 371, by conspiring together to commit offenses against the United States, and also to defraud the United States, in violation...

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