United States v. Barry Noel Horowitz
Court of Appeals for the Ninth Circuit
1Opinion of the Court
ALARCON, Circuit Judge:
Barry Noel Horowitz (hereinafter Horowitz) appeals from the judgment entered following his conviction for subscribing to a false income tax return in violation of 26 U.S.C. § 7206(1) (1982).
We must decide whether an indictment may be refiled within six months after the expiration of the statute of limitations un der 18 U.S.C. § 3288 (1982) where the earlier accusatory pleading was dismissed for a nonintentional failure to present exculpatory evidence to the grand jury. We have concluded that section 3288 covers a defect in the proceedings before the grand jury such as…
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