United States v. Ward M. Wilsey

On March 26, 1970, the Grand Jury for the Southern District of California returned a seven-count indictment against appellant charging him with subscribing to false income tax returns in violation of 26 U.S.C. § 7206 (1) and submitting false statements to a savings and loan association in violation of 18 U.S.C. § 1014 . On November 25, 1970, it returned two indictments superseding the prior indictment, embracing in seven counts the same offenses previously-charged. A clerical error in date was corrected ánd certain statutory language was amplified. On January 8, 1971, after commencement of trial the district judge formally dismissed the superseded indictment.

Appellant here contends (as he did below) that the statute of limitations barred government prosecution on several counts of the new indictments. The first indictment was clearly brought within the statutory period. Appellant’s position, however, is that the superseding indictments cannot take advantage of that fact save in accordance with 18 U.S.C. § 3288 . Specifically he contends that the new indictment cannot be brought within the statute unless the superseded indictment is first dismissed. Only then, he contends under a…