United States v. Unger

VAN DUSEN, District Judge.

This case is before the court on defendant’s motion to dismiss an indictment1 based on 26 U.S.C.A. § 3793(b) (1), charging that the defendant “did wilfully and knowingly aid and assist in, and counsel, procure, and advise the pre*851paration and presentation to the Collect- or of Internal Revenue * * * of a false and fraudulent joint income tax return for the calendar year 1949 of Louis and Emily E. Kamm, the said Louis Kamm having died on or about the 3d of May 1950; that is to say, the defendant, an attorney at law representing the said Emily E. Kamm andühe estate of…