Ohio Court of Appeals May 24, 1990, Nos. 1-88-78, 1-88-79. (State v. Perry)

GUERNSEY, J.

These are appeals by the State of Ohio from judgments of the Court of Common Pleas of Allen Counfy in two companion cases heard together in the lower court and thereafter in this court, the lower court judgments dismissing tax fraud indictments against each of the defendants, Larry W.