THOMSEN, Chief Judge.
Defendant has moved to dismiss the third count of the indictment, which charges a violation of 26 U.S.C.A. § 7206(1), in that defendant, "who was the President of Nagar Drafting Company, Inc., a body corporate of the State of Florida, did willfully and knowingly make and subscribe at Hyattsville, Maryland, a Form 1120, U. S. Corporation Income Tax Return, which was verified by a written declaration that it was made under the penalties of...
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