The final order of the district court is reversed and the case is remanded with directions to vacate the judgment of conviction of the appellant for violation of 26 U.S.C. § 4744(a). Harrington v. United States, 5th Cir. 1971, 444 F.2d 1190; United States v. Lucia, 5th Cir. 1969, 423 F.2d 697, cert. denied, 1971, 402 U.S. 943, 91 S.Ct. 1607, 29 L.Ed.2d 111. The mandate of this Court will issue forthwith.

Reversed and remanded with directions.