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UNITED STATES v. JORN

No. 19.

400 U.S. 470 (1971)

UNITED STATES v. JORN.

Supreme Court of United States.

Reargued October 22, 1970

Decided January 25, 1971

Attorney(s) appearing for the Case

Richard B. Stone argued the cause for the United States on the reargument. Louis F. Claiborne argued the cause for the United States on the original argument. With Mr. Stone on the brief on the reargument were Solicitor General Griswold and Assistant Attorney General Walters. On the brief on the original argument were Solicitor General Griswold, Assistant Attorney General Walters, Peter L. Strauss, and Joseph M. Howard.

Denis R. Morrill, by appointment of the Court, 396 U.S. 899, reargued the cause and filed briefs for appellee.

MR. JUSTICE HARLAN announced the judgment of the Court in an opinion joined by THE CHIEF JUSTICE, MR. JUSTICE DOUGLAS, and MR. JUSTICE MARSHALL.

The Government directly appeals the order of the United States District Court for the District of Utah dismissing, on the ground of former jeopardy, an information charging the defendant-appellee with willfully assisting in the preparation of fraudulent income tax returns, in violation of 26 U. S. C. § 7206 (2).

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