MEMORANDUM AND ORDER
WANGELIN, District Judge.
This matter is before the Court for a determination, after a trial on the merits. The defendant was charged in a two-count indictment with violations of 26 U.S.C. §§ 5861(c), (d) and 5871. The defendant having waived his trial by jury on December 10, 1975, and a full trial on the merits having been held before the Court sitting as the finder of fact, the Court hereby makes the following findings of...
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