United States v. Atkins

OPINION

EDWARD WEINFELD, District Judge.

Defendants Charles Agee Atkins (“Atkins”), William S. Hack (“Hack”) and Ernest M. Grunebaum (“Grunebaum”) move pursuant to Fed.R.Crim.P. 12(b)(2) to dismiss the indictment, containing conspiracy and substantive counts, on the ground that no prosecutable offenses are alleged.

Count 1, the conspiracy count, charges that the defendants, as well as persons known and unknown, combined and conspired to defraud the United States of America and the Internal Revenue Service in the ascertainment, assessment and collection of taxes due the Government. 1 Counts 2…