UNITED STATES v. E. HOLROYD

No. CR-83-100.

579 F.Supp. 494 (1983)

UNITED STATES of America v. John E. HOLROYD, Defendant.

United States District Court, W.D. New York.

November 18, 1983.


Attorney(s) appearing for the Case

Salvatore R. Martoche, U.S. Atty., Buffalo, N.Y. (Joseph M. Guerra, III, Asst. U.S. Atty., Buffalo, N.Y., of counsel), for U.S.

LoTempio & Brown, P.C., Buffalo, N.Y. (Patrick J. Brown, Buffalo, N.Y., of counsel), for defendant.


CURTIN, Chief Judge.

Defendant has moved to dismiss this indictment, charging him with making false statements on Internal Revenue Service Forms 433-AB (Count I) and 433-A (Count II). For the reasons stated below, the defendant's motion must be granted.

Forms 433-AB and 433-A are collection information statements which inquire into a taxpayer's ownership of assets in order to determine his ability to pay taxes due. The statute upon which the instant indictment...

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