GODDARD, District Judge.
This is a motion by the defendants, Philip Albanese and Rosario Albanese,
(a) To dismiss Count 1 of indictment C 143-289 on the ground that it fails to charge offenses under Title 18 U.S.C.A. § 1001 and Title 26 U.S.C.A. § 371 [sic]
(b) To dismiss the said Count 1 on the ground that insofar as it charges a violation of Title 26 U.S.C.A. § 145(b), it is identical with the 4 counts charged in indictment C 142-126...
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