OPINION AND ORDER
KINNEARY, District Judge.
This matter is before the Court on defendant's motion to dismiss the indictment on grounds of double jeopardy.
Defendant Joseph H. Hans was indicted in 1980 for violating certain provisions of the federal income tax laws in the years 1973 and 1974. Counts I and III of the four-count indictment charged that Hans had willfully attempted to evade income taxes by filing false and fraudulent tax returns in 1973...
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