United States v. Smith

MEMORANDUM ORDER HIRAM H. WARD, District Judge.

Defendant James Harold Smith is charged in Cr-167-G-73, in a one count indictment, with attempting to evade and defeat the gift tax due to the United States in violation of 26 U.S.C. § 7201. Defendant is also charged in Cr-146-6-73, in a one count information, with failing to make a gift tax return in violation of 26 U.S.C. § 7203.

This matter comes before the Court on defendant’s motion to dismiss, his motion for discovery and inspection and his motion for a bill of particulars. These motions were filed in Cr-167-G-73 and incorporated in…