The judgment of the United States District Court for the Southern District of Indiana dismissing Count 1 of the indictment under 26 U. S. C. § 4742 (a) is reversed and the case is remanded to that court for trial on that count. Minor v. United States, 396 U. S. 87. The judgment of the same court dismissing Count 2 of the indictment under 26 U. S. C. §4744 (a)(1) is affirmed.