GRUBB, District Judge.
The defendant, Oscar J. Plotkin, doing business as Modern Fixture Company, is charged in an indictment which alleges fifteen violations of 26 U.S.C.A. § 7215. That section makes it a misdemeanor to fail to comply with the requirement of 26 U.S.C.A. § 7512(b). The requirements of § 7512(b) are applicable only under the conditions set forth in 26 U.S. C.A. § 7512(a) which provides that whenever any person who is required to...
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