Reversed and remanded.
Mr. PRESIDING JUSTICE DOWNING delivered the opinion of the court:
Louis H. Beller, defendant, was charged by three criminal complaints with fraudulently executing and filing, as secretary and officer of the Shooter Sales Co., tax returns for the months of October, November, and December 1972 (Ill. Rev. Stat. 1971, ch. 120, par. 452). The complaints
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