United States v. Peppa

YANKWICH, District Judge.

Clause (1) (A), subdivision (a) of section 1693, title 26 U.S.C.A. denounces as a crime the act of “Every person who simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof.” (Italics added.)

The defendant is accused by the grand jury of the crime of simulation and execution of an Internal Revenue Order Form for narcotics. The charging part of the indictment reads: “On or about the 10th day of August, 1934, in the County of…