People v. Pacifico

*397OPINION OF THE COURT

Cornelius J. O’Brien, J.

This case is before this court for decision on defendant’s motion to dismiss the accusatory instrument filed herein pursuant to CPL 100.15, 100.40, and 170.35 for failure to allege “a necessary element of the offense charged.”

findings of fact

The defendant, Joseph Pacifico, is before the court on a misdemeanor information, sworn to on May 21, 1980, by Investigator J. Anzalone of New York State Tax Department, alleging that:

“on 4/28/80 at about 10:30 A.M. at 117-19 14 Road, College Point, Queens, State of New York, the defendant committed the offenses…