JOHNSON, District Judge.
This case comes before the court on motions by the defendants to quash an indictment against them.
The indictment contains two counts, each charging a similar offense, but involving a different party. The substance of the first count is that the Federal Cigar Company, Inc., was required to file and did file certain necessary tax returns in conformity with the regulations promulgated by the Secretary of Agriculture by authority of the...
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