United States v. Palermo

VAN DUSEN, District Judge.

This case comes before the court on defendant’s motion to dismiss the information charging defendant with “wilfully and knowingly” failing to pay his 1953 federal income tax when due, in violation of 26 U.S.C.A. § 145(a) — 1939 I.R.C. — and with “wilfully and knowingly” failing to pay his 1954 federal income tax when due, in violation of 26 U.S.C.A. § 7203 — 1954 I.R.C.

The defendant alleges these reasons as grounds for his motion:

1. “The Information Does Not State Facts Sufficient to Constitute an Offense against the United States.”

The defendant filed 1953 and 1954…