GRUNEWALD V. UNITED STATES
353 U.S. 391 (1957)
NATURE OF THE CASE: This was an appeal from a conviction to defraud with respect to tax
matters.
FACTS: Two business enterprises were under investigation for suspected fraudulent tax
evasion. Both firms established contact with Halperin, a New York attorney. Halperin in turn
conducted negotiations on behalf of the firms with Grunewald (D) an influential friend in
Washington and reported that D for a large cash fee would undertake to prevent criminal
prosecution. D then used his influence on Bolich, an official and the IRS, to obtain no
prosecution rulings in the two tax cases. D was paid $60,000 and $100,000 by the two
companies. This ended in 1949. The conspirators took extensive steps to cover their tracks.
Eventually the taxpayers and D were called before a Brooklyn grand jury and Halperin
attempted to induce the taxpayers not to reveal the conspiracy and asked D and his secretary
not to talk to the grand jury. The taxpayers and some of Halperin's associates spilled their
guts and indictments were issued. They were returned in 1954, well over three years after
the fact. The issue before the court was whether the conspiracy was still in existence of
had been completed and barred by the three-year statute of limitations.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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