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 or had been completed and barred by the three-year statute of limitations.