OPINION
CAFFREY, Chief Judge.
This matter came before the Court on the basis of defendant's motion to dismiss the indictment. The matter was briefed and argued by counsel. The undisputed facts are that the defendant was serving a state sentence in the Lawrence House of Correction on April 13, 1976, when a federal grand jury returned an indictment charging him with six counts of income tax evasion. He was twice transferred from the House of
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