Court of Appeals for the Ninth Circuit April 2, 1985, 84-1214 (United States v. Barry Noel Horowitz)

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

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der 18 U.S.C.