Court Opinion

ID: 9444027
Source: CourtListenerOpinion
Date Created: 2023-08-03 19:38:43.774954+00
Date Added: 2024-06-11T17:29:41.311007
License: Public Domain

MILLER, Circuit Judge
(dissenting).
The United States instituted the prosecution of the defendant in the Middle District of Tennessee, where the income tax returns were filed. Rule 18, Rules of Criminal Procedure. Removal thereafter by the defendant to the Eastern District under Rule 21(b), Rules of Criminal Procedure, was dependent upon the offense being committed in the Eastern District, as well as in the Middle District. I am of the opinion that the defendant has no right of removal to the Eastern District under the Rule, because the alleged offense of filing a false return, if committed, was committed at Nashville, Tennessee, in the Middle District, where and when the returns were received by the Collector and filed. United States v. Lombardo, 241 U.S. 73, 76, 36 S.Ct. 508, 60 L.Ed. 897; Wampler v. Snyder, 62 App.D.C. 215, 66 F.2d 195, 196; Bowles v. United States, 4 Cir., 73 F.2d 772, 774; and that the preparation of the false return was not part of the offense. Reass v. United States, 4 Cir., 99 F.2d 752; United States v. Borow, D.C.N.J., 101 F.Supp. 211; See Burton v. United States, 202 U.S. 344, 388, 26 S.Ct. 688, 50 L.Ed. 1057; United States v. Lefkoff, D.C., 113 F.Supp. 551. Section 3237, Title 18, U.S. Code, which purports to provide for the institution of proceedings in a district where the offense was begun, does not apply to removal proceedings.