VAN DUSEN, District Judge.
This case comes before the court on defendant's motion to dismiss the information charging defendant with "wilfully and knowingly" failing to pay his 1953 federal income tax when due, in violation of 26 U.S.C.A. § 145(a)—1939 I.R.C.—and with "wilfully and knowingly" failing to pay his 1954 federal income tax when due, in violation of 26 U.S.C.A. § 7203—1954 I.R.C.
The defendant alleges these reasons...
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