United States v. Harry Kurzer

FEINBERG, Circuit Judge:

The United States appeals from an order of the United States District Court for the Southern District of New York, Morris E. Lasker, J., dismissing an indictment that charged Harry Kurzer with aiding and abetting the filing of fraudulent federal corporate income tax returns. 26 U.S.C. § 7206(2). The basis of the judge’s ruling was that the Government had not proved that Kurzer’s previous immunized testimony was not used in obtaining the indictment. For reasons set forth below, we remand for further proceedings in the district court.

I

During the summer of 1972, in the…