United States v. Irving E. Miller and Frederick T. Hyman

GEWIN, Circuit Judge:

Pursuant to the Criminal Justice Act, 1 the Government appeals from an order dismissing 9 counts of a 12 count indictment returned against taxpayer Irving E. Miller and his tax preparer Frederick T. Hyman. In an abbreviated order issued on February 2, 1973, the district court granted a motion to dismiss counts I-IX of the indictment. In a second order rendered the same day, the district court granted defendants’ motion to suppress evidence allegedly seized by agents of the Internal Revenue Service (IRS) in violation of the fourth amendment. Unlike the suppression order,…