District Court, M.D. North Carolina July 27, 1953, No. 3937 (United States v. Eller)

HAYES, District Judge.

The defendants have moved to dismiss the indictment and to dismiss the prosecu*285tion for the reason that the indictment alleges the crimes to have been committed since April 1, 1951 under Regulation 17 effective on that date, promulgated by the Commissioner of Internal Revenue and approved by the Acting Secretary of the Treasury and for the specific reason that no demand,