People v. Beller

Mr. PRESIDING JUSTICE DOWNING

delivered the opinion of the court:

Louis H. Beller, defendant, was charged by three criminal complaints with fraudulently executing and filing, as secretary and officer of the Shooter Sales Co., tax returns for the months of October, November, and December 1972 (Ill. Rev. Stat. 1971, ch. 120, par. 452). The complaints were dismissed on defendant’s pretrial motion, and the State appeals. (Ill. Rev. Stat. 1975, ch. 110A, par. 604(a)(1).) The State contends that the trial court improperly dismissed the charges against defendant on the basis of statutory immunity…