MODARELLI, District Judge.
Defendant was indicted in a three-count bill returned January 14, 1952, for willfully and knowingly attempting to defeat and evade his income tax for the calendar years 1945, 1946, and 1947. The indictment alleges that defendant's returns were filed on or about the 15th day of January of the years 1946, 1947, and 1948. At the arraignment, defendant pled not guilty.
Defendant moves to quash the indictment on the ground that the three...
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