WATSON, District Judge.
The defendant was indicted on June 7, 1933, for a violation of the Revenue Act of 1928 (USCA title 26, § 2146). The defendant filed a petition for a rule to show cause why the indictment should not be quashed, which rule was granted.
The third reason assigned in support of the rule to show cause is as follows:
"Third. The indictment is defective because it fails to aver that Jacob Troy was under a duty to perform the act...
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