MEMORANDUM OPINION
BRATTON, District Judge.
This matter came on for hearing upon the Motions of the defendant to dismiss Counts III and VII of the Indictment as being barred by the Statute of Limitations, and to dismiss Counts V, VI, VII and VIII of the Indictment upon the grounds that Title 26, United States Code, Section 7206(1) is unconstitutional, and the Court having considered the briefs and argument of counsel finds that neither Motion is well taken...
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