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FORMAN v. UNITED STATES

No. 15324.

261 F.2d 181 (1958)

William R. FORMAN, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied February 26, 1959.

Attorney(s) appearing for the Case

George W. Mead, S. J. Bischoff, Portland, Or., for appellant.

Charles P. Moriarty, U. S. Atty., Seattle, Wash., John S. Obenour, Asst. U. S. Atty., Tacoma, Wash., Charles K. Rice, Asst. Atty. Gen., Richard B. Buhrman, Joseph F. Goetten, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before HEALY, POPE and FEE, Circuit Judges.

PER CURIAM.

Upon petition for a rehearing the United States asks us to modify our decision by ordering the cause remanded to the district court for a new trial.

We think this suggestion is a proper one. In our opinion we accepted the position taken by the court below in its instructions that the conspiracy charged "was consummated upon the filing of the individual tax returns." We then proceeded, upon the authority of Grunewald v. United States,

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