Court of Appeals for the Ninth Circuit April 27, 1981, 80-1442, 80-1443 (United States v. Philip Annunziato, United States of America v. Richard Kreling)

PER CURIAM:

Annunziato and Kreling were found guilty of filing fraudulent withholding certificates (W-4’s) in violation of 26 U.S.C. § 7205. They were separately indicted and serially tried. Each argues that his indictment should have been dismissed because 26 U.S.C.