United States v. J. R. Watkins Co.

NORDBYE, Chief Judge.

This case comes before the Court on the motion of defendants to dismiss the indictment against them.

The indictment alleges that the individual defendant is the President of the defendant corporation and that the latter manufactures liniment and holds a “basic permit" from the Commissioner *231of Internal Revenue entitling it to use specially denatured alcohol in the manufacture of that product. It alleges further that the corporation is required to return to the Alcohol Tax Unit of the Bureau of Internal Revenue a monthly report of the amount of denatured alcohol on hand,…