MEMORANDUM
CAFFREY, Chief Judge.
This matter came before the Court on defendant Frank Cosolito's motion to dismiss a three-count indictment; an evidentiary hearing was held. The indictment charges that Cosolito and co-defendant Ralph Russo conspired to and, on December 9, 1974, gave money to two officials of the United States Internal Revenue Service in order to influence them to "fix" an outstanding tax liability of Cosolito, in violation of 18 U.S.C. ...
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