grunewald argued decided may three petitioners convicted federal district violating conspiring defraud preventing criminal prosecution certain taxpayers fraudulent tax evasion succeeded obtaining prosecution rulings bureau internal revenue subsequent activities directed concealing irregularities rulings obtained indicted october held main objective conspiracy obtain prosecution rulings petitioners prosecution barred statute limitations since agreement conceal conspiracy accomplishment shown implied record case part conspiracy pp central criminal purposes conspiracy attained subsidiary conspiracy conceal crime may implied circumstantial evidence showing merely conspiracy kept secret conspirators took care cover crime order escape detection punishment krulewitch lutwak pp record case nothing shown criminal conspiracy carried secrecy continuation secrecy accomplishment crime attempts cover crime began come light pp duration conspiracy lengthened indefinitely purpose statute limitations merely conspiracy kept secret conspirators take steps bury traces order avoid detection punishment central criminal purpose accomplished pp petitioner halperin also convicted counts indictment charging violating endeavoring corruptly influence certain witnesses grand jury investigating matters involved conspiracy trial answered certain questions manner consistent innocence objection subjected revealed refused answer questions grounds possible appearing grand jury subpoena without benefit counsel without right summon witnesses without opportunity witnesses testifying held circumstances case prejudicial error trial judge permit halperin plea fifth amendment privilege grand jury raffel distinguished pp reversed remanded together halperin bolich also certiorari edward bennett argued cause petitioner brief harold corbin henry singer argued cause petitioner brief harry silver rudolph stand argued cause petitioner brief frank aranow john davis argued cause brief solicitor general rankin assistant attorney general olney beatrice rosenberg justice harlan delivered opinion three petitioners convicted count indictment brought conspiracy defraud reference certain tax matters petitioner halperin also convicted counts indictment charging violating endeavoring corruptly influence certain witnesses grand jury investigating matters involved conspiracy charged count indictment petitioner sentenced five years imprisonment fined count counts halperin sentenced two years imprisonment fine prison sentences counts count run concurrently appeals second circuit affirmed late judge frank dissenting granted certiorari order resolve important questions relating statute limitations conspiracy prosecutions decision alleged conflict decisions krulewitch lutwak use halperin prior claim fifth amendment privilege grand jury reasons discussed hereafter conclude convictions must reversed petitioners granted new trial october grand jury returned indictment count charged petitioners others conspiring among others defraud exercise governmental functions administering internal revenue laws detecting prosecuting violations internal revenue laws free bribery unlawful impairment obstruction improper influence dishonesty fraud corruption indictment charged part conspiracy agreement conceal acts conspirators overt acts within three years date indictment charged counts indictment charged petitioners violating manner already indicated proofs trial presented sordid picture ring engaged business fixing tax fraud cases use bribes improper influence general outline petitioners scheme set forth detail appeals opinion follows two new york business firms patullo modes gotham beef investigation bureau internal revenue suspected fraudulent tax evasion intermediaries firms established contact halperin new york attorney associates law practice halperin turn conducted negotiations behalf firms grunewald influential friend washington reported grunewald large cash fee undertake prevent criminal prosecution taxpayers grunewald used influence bolich official bureau obtain prosecution rulings two tax cases rulings handed grunewald halperin subsequently paid gotham patullo subsequent activities conspirators directed concealing irregularities disposition patullo gotham cases bolich attempted bureau internal revenue report patullo case doctored careful steps taken cover traces cash fees paid grunewald congressional investigation started king committee house representatives conspirators felt threatened took steps hide traces thus bolich caused disappearance certain records linking grunewald taxpayers repeatedly warned keep quiet taxpayers conspirators called brooklyn grand jury halperin attempted induce taxpayers reveal conspiracy grunewald asked secretary talk grand jury attempts concealment however vain taxpayers halperin associates revealed entire scheme petitioners indictment conviction followed first question us whether prosecution petitioners count indictment barred applicable statute limitations indictment cases returned october therefore incumbent government prove conspiracy contemplated agreement finally formulated still existence october least one overt act furtherance conspiracy performed date substantiation conspiracy charge requires proof overt act must shown conspiracy still subsisted within three years prior return indictment least one overt act furtherance conspiratorial agreement performed within period hence aspects crucial question determining whether statute limitations run scope conspiratorial agreement determines duration conspiracy whether act relied overt act may properly regarded furtherance conspiracy petitioners contending prosecution barred limitations state object conspiratorial agreement narrow one obtain prosecution rulings two tax cases rulings obtained october case gotham beef january case patullo modes criminal object conspiracy petitioners say attained conspirators function ended argue therefore statute limitations started running later january prosecution therefore barred indictment returned government counters two principal contentions first urges even main object conspiracy obtain decisions bureau internal revenue institute criminal tax prosecutions decisions obtained indictment alleged proofs showed conspiracy also included subsidiary element agreement conceal conspiracy fix tax cases end conspirators escape detection punishment crime says government nature conspiracy outset conscious deliberate agreement conceal every aspect conspiracy argued since alleged conspiracy conceal clearly continued long main criminal purpose conspiracy accomplished since overt acts furtherance agreement conceal performed well within indictment period prosecution timely second alternatively government contends central aim conspiracy obtain taxpayers merely prosecution ruling absolute immunity tax prosecution words objectives conspiracy attained statute limitations ran tax cases petitioners undertook fix argument since conspiracy end since acts concealment may regarded least part furtherance objective conspirators immunize taxpayers tax prosecution indictment timely reasons hereafter given hold government first contention must rejected second appeals accepted new trial must ordered think government first theory agreement conceal conspiracy facts deemed part conspiracy extend duration purposes statute limitations already rejected krulewitch lutwak krulewitch question whether certain hearsay declarations introduced one conspirators declarations question made one named indictment main object conspiracy transporting woman florida immoral purposes accomplished government argued conspiracy ended however since included implied subsidiary conspiracy conceal crime commission declarations therefore still furtherance conspiracy binding rejected government argument stated conspirators commit crimes always expressly implicitly agree collaborate conceal facts order prevent detection conviction punishment thus government argument even central criminal objectives conspiracy succeeded failed implicit subsidiary phase conspiracy always survives phase concealment sole objective accept government contention rule contended government results rule plausible arguments generally made conspiracy cases statements offered evidence tended shield persuaded adopt government implicit conspiracy theory criminal conspiracy cases create automatically breach general rule admission hearsay evidence suppose person planning crime accept collaborator one thought rely help caught doubt fact warrants inference conspiracy purpose difficult see logical limit implied conspiracy either duration means theory law impute confederates continuing conspiracy defeat justice one conceivably bound another unauthorized unknown commission perjury bribery juror witness etc moreover assumption indefinitely continuing offense result indeterminate extension statute limitations law implies agreement cooperate defeating prosecution must imply continues long prosecution possibility prosecution possibility long conspiracy defeat implied continue government urges us distinguish krulewitch lutwak ground cases attempt imply conspiracy conceal mere fact main conspiracy kept secret overt acts concealment occurred contrast says government actual agreement conceal conspirators charged proved express part initial conspiracy unable agree government record cases us distinguished basis crucial teaching krulewitch lutwak central criminal purposes conspiracy attained subsidiary conspiracy conceal may implied circumstantial evidence showing merely conspiracy kept secret conspirators took care cover crime order escape detection punishment stated allowing conspiracy conceal inferred implied mere overt acts concealment result great widening scope conspiracy prosecutions since extend life conspiracy indefinitely acts covering even though done context mutually understood need secrecy constitute proof concealment crime commission part initial agreement among conspirators every conspiracy nature secret case hardly supposed men concert together crime advertise purpose world every conspiracy inevitably followed actions taken cover conspirators traces sanctioning government theory practical purposes wipe statute limitations conspiracy cases well extend indefinitely time within hearsay declarations bind reading record us reveals facts case distinction actual implied conspiracies conceal urged upon us government verbal tour de force true krulewitch lutwak language opinions stressing fact implied agreement conceal relied yet look facts present cases see evidence government asks us deduce actual agreement conceal reveals nothing beyond adduced prior cases evidence first fact beginning conspirators insisted secrecy thus identities grunewald bolich sedulously kept taxpayers careful steps taken hide conspiracy independent law firm also working patullo tax problems taxpayers told make sure books reflect large cash payments made grunewald secondly prosecution rulings obtained facts showing secrecy still maintained thus deliberate attempt made make independent law firm believe quite legitimate efforts produced successful ruling finally fact great efforts made conceal conspiracy danger exposure appeared example bolich got rid certain records showing used grunewald hotel suite washington patullo accountant persuaded lie grand jury concerning check made associate conspirators grunewald attempted persuade secretary talk grand jury taxpayers repeatedly told halperin associates keep quiet find nothing involved krulewitch criminal conspiracy carried secrecy continuation secrecy accomplishment crime desperate attempts cover crime begins come light agree case fall within ban prior opinions effect differentiation pressed upon us government one words rather substance krulewitch urged continuing agreement conceal implied mere fact conspiracy acts concealment taken overt acts furtherance implied agreement conceal today government merely rearranges argument acts concealment used circumstantial evidence inferred beginning actual agreement conceal see two arguments amount thing conspiracy conceal implied elements present virtually every conspiracy case secrecy plus overt acts concealment shred direct evidence record show anything like express original agreement among conspirators continue act concert order cover traces crime commission prior cases repeatedly warned view disfavor attempts broaden already pervasive nets conspiracy prosecutions important considerations policy behind warnings need detailed see jackson concurring krulewitch supra considerations policy govern holding today case tried us typical example situation government faced bar statute attempting open floodgates krulewitch warned accede proposition duration conspiracy indefinitely lengthened merely conspiracy kept secret merely conspirators take steps bury traces order avoid detection punishment central criminal purpose accomplished means mean acts concealment never significance furthering criminal conspiracy vital distinction must made acts concealment done furtherance main criminal objectives conspiracy acts concealment done central objectives attained purpose covering crime thus government argues brief crime kidnapping acts conspirators hiding waiting ransom clearly planned acts concealment aid conspiracy kidnap doubt acts concealment whether hide identity conspirators action theretofore taken unquestionably furtherance initial conspiracy think analogy valid kidnappers hiding waiting ransom commit acts concealment furtherance objectives conspiracy repainting stolen car furtherance conspiracy steal cases successful accomplishment crime necessitates concealment closely analogous case conspiring kidnappers cover traces main conspiracy finally ended abandoned kidnaped person take care escape detection latter case acts covering indicate nothing conspirators wish apprehended concomitant certainly every crime since cain attempted conceal murder abel lord hold therefore considering main objective conspiracy obtaining prosecution rulings prosecution barred statute limitations since agreement conceal conspiracy accomplishment shown implied evidence us part conspiratorial agreement ii view case submitted jury also unable accept government second theory avoiding statute limitations theory main objective conspiracy merely obtain initial prosecution rulings obtain final immunity gotham patullo criminal tax prosecution immunity obtained statute limitations run cases petitioners conspired fix conspiracy therefore end object attained acts concealment within indictment period overt acts furtherance conspiracy prosecution thus timely short contention agreement conceal protect taxpayers rather conspirators part main conspiracy rather subsidiary appendage government first theory appeals accepted theory case affirming convictions stated fixers sell freedom criminal prosecution tax frauds taxpayers bargained protection tax evasion prosecution conspiracy wholly unlike ordinary illegal scheme jury may well inferred official announcement criminal prosecution taxpayers merely delivery substantial installment appellants agreed deliver huge sums paid statute limitations run favor taxpayers time commission overt acts relied upon interval assurance continuing efforts grunewald bolich others whole nefarious business might brought light followed revocation decision criminally prosecute taxpayers significant element proofs adduced government concealment conspiratorial acts necessary protect conspirators conspiracy prosecution also protect taxpayers tax evasion prosecution furthermore agree appeals evidence record warrant submission case jury theory central object conspiracy attained rather immunize taxpayers completely prosecution tax evasion thus continued many overt acts concealment occurring easily motivated least part purpose conspirators deliver remaining installments owing bargain wit safeguarding continued vitality prosecution rulings furthermore evidence showing beginning aim scheme restricted merely provisional necessarily precarious fixing taxpayers troubles achieved jury might therefore fairly infer part conspiratorial agreement grunewald bolich make continuing efforts safeguard fruits partial victories trying immunize prosecution rulings change words think jury infer evidence conspirators prepared agreed engage frauds bribery necessary order maintain effect tentative rulings obtained therefore jury found aim conspiratorial agreement protect taxpayers tax prosecution overt acts occurring indictment period furtherance aim affirm think however may safely assume jury found agree appeals holding theory case adequately submitted jury trial judge charge problem scope duration conspiracy follows recall indictment among things part conspiracy defendants make continuing efforts avoid detection prosecution governmental body executive legislative judicial tax frauds perpetrated defendants use means whatsoever including limited influencing intimidating impeding prospective witnesses refrain disclosing true facts words indictment alleges conspiracy comprehended within conspiracy conceal true facts investigation investigation thereafter eventuate important element first count indictment must take consideration inasmuch statute limitations charge criminal conspiracy three years unless conspiracy continuing period within three years prior date indictment october overt act performed within period crime alleged first count indictment outlawed contention government conspiracy end taxpayers advised criminal prosecution recommended special agent office integral part entire conspiracy agreement conceal acts conspirators thereafter investigation started congress grand jury eastern district new york conspirators performed overt acts pursuance original conspiracy designed conceal true facts acts occurred within three years prior date indictment issue necessary determine whether beyond reasonable doubt conclude conspiracy nature described first count indictment comprehended agreement conceal whether overt act took place period three years prior october carry purpose conspiracy determine whether certain alleged overt acts furtherance object conspiracy determine duration conspiracy end patullo sic modes people gotham beef people received assurance prosecution bureau internal revenue part conspiracy continuing agreement conceal acts done pursuant thereto determining whether part conspiracy agreement continue conceal illegal acts consummation may imply agreement part conspiracy find evidence acts declarations understanding agreement conceal conspiracy find agreement understanding conceal conspiracy part conspiracy defraud government afterthought brought surface confronted grand jury king committee investigations must find matter law defendants guilty crime charged first count indictment find evidence shows beyond reasonable doubt part conspiracy defraud government agreement understanding conceal illegal acts objective part conspiracy may find understanding part conspiracy however must additionally determine whether objective conspiracy known defendants objective known originally part conspirators thereafter existence conspiracy scope conspiracy extended include agreement conceal find defendants know expansion include agreement conceal may impute knowledge found guilty crime charged count one furthermore convictions based finding overt acts concealment done single intention protecting conspirators interests irrelevant acts fact happened effect also protecting taxpayers revocation prosecution rulings overt acts prosecution one meaningful within scope conspiratorial agreement agreement expressly impliedly contemplate conspiracy continue efforts protect taxpayers order immunize tax prosecution scope agreement broadened retroactively fact conspirators took steps conspiracy incidentally effect thus find judge charge left open jury convict even though found acts concealment motivated purely purpose conspirators cover already accomplished crime think fatal error facts record equivocal jury might easily concluded aim conspiracy accomplished overt acts concealment occurring date done pursuant alleged conspiracy hide conspirators said conviction theory sustained circumstances therefore essential judge charge clearly unequivocally facts jury infer continuing conspiracy conceal conspiracy whether actual implied incumbent judge charge order convict jury find central aim conspiracy immunize taxpayers tax prosecution objective continued overt acts concealment proved trial least partly calculated aim since judge charge convictions count might rested impermissible ground conclude stand petitioners must given new trial count iii held statute limitations disposes conviction three petitioners count touch halperin conviction counts violating counts halperin took stand defense trial contends government improperly allowed assertion fifth amendment privilege grand jury investigating conspiracy called witness evidence justify conviction counts reasons given hereafter think first contention well taken second one untenable halperin subpoenaed brooklyn grand jury investigating corruption bureau internal revenue testimony already received grand jury patullo gotham taxpayers linked halperin ring halperin asked series questions grand jury including among others questions whether knew max steinberg employee bureau internal revenue charge count whether knew grunewald whether held delivered escrow money paid grunewald gotham prosecution ruling whether phoned grunewald arrange meeting one associates bolich halperin declined answer questions ground answers tend incriminate fifth amendment therefore entitled answer repeatedly insisted grand jury wholly innocent pleaded fifth amendment privilege advice counsel answers questions might furnish evidence used particularly represented counsel witnesses grand jury government halperin trial questions asked grand jury put answered question way consistent innocence government allowed objection bring petitioner pleaded privilege grand jury questions later charge jury trial judge informed petitioner fifth amendment plea taken reflecting credibility inference guilt innocence drawn therefrom halperin thus allowing district relied raffel held defendant failure take stand first trial deny testimony incriminating admission used second trial take stand impugn credibility denial admission upholding district appeals likewise relied raffel also one earlier decisions halperin attacks rulings principal grounds raffel distinguishable present case raffel permitted trial erred refusing charge halperin requested innocent man may honestly claim answers may tend incriminate case raffel impliedly overruled johnson compelling halperin testify grand jury already marked putative defendant violated constitutional rights analogy rule weeks claim privilege event used find circumstances presented raffel controlling permissible course elementary rule evidence prior statements may used impeach credibility criminal defendant ordinary witness done judge satisfied prior statements fact inconsistent wigmore evidence threshold question simply whether circumstances case trial erred holding halperin plea fifth amendment privilege grand jury involved inconsistency trial testimony permit use impeachment purposes think raffel properly read either dispensing need preliminary scrutiny judge establishing matter law prior claim privilege reference question later answered trial always deemed prior inconsistent statement irrespective circumstances claim privilege made issue decided raffel came certified question quite abstract form really centered question whether defendant takes stand second trial continue take advantage privilege asserted first trial held effect criminal defendant takes stand waives privilege completely becomes subject impeaching credibility like witness waiver partial cast aside cloak immunity may resume whenever may inconvenient embarrassing raffel focus question whether involved fact probative impeaching defendant credibility words may assume raffel halperin case subject impeaching credibility like witness fifth amendment plea grand jury carry form immunity voluntarily took stand trial however solve question whether particular circumstances case excluded probative value issue halperin credibility negligible far outweighed possible impermissible impact jury consider circumstances present case trial exercise sound discretion refused permit line faced necessity deciding whether raffel stripped vitality later johnson case supra otherwise raffel need tarry long reiterate view two courts held implication guilt drawn halperin invocation fifth amendment privilege grand jury recent history meaning fifth amendment emphasized anew one basic functions privilege protect innocent men griswold fifth amendment today many even better advised view privilege shelter wrongdoers readily assume invoke either guilty crime commit perjury claiming privilege ullmann see also slochower board higher education term said pp privilege serves protect innocent otherwise might ensnared ambiguous circumstances pass issue credibility deem evident halperin claim fifth amendment privilege brooklyn grand jury response questions answered trial wholly consistent innocence answered questions put grand jury way subsequently answered trial nevertheless provided government incriminating evidence mouth example stated grand jury knew grunewald admission constituted link criminal conspiracy true even though entirely innocent even though friendship grunewald reproach therefore see inconsistency halperin statement grand jury answering question whether knew grunewald tend furnish incriminating evidence subsequent testimony trial acquaintance grunewald free criminal elements thing also true see claim privilege respect questions asked grand jury answers questions put trial conclusions fortified number considerations surrounding halperin claim privilege first halperin repeatedly insisted grand jury innocent pleaded fifth amendment privilege solely advice counsel second fifth amendment claim made grand jury halperin compelled voluntary witness represented counsel summon witnesses opportunity witnesses testifying factors crucial weighing whether plea privilege inconsistent later exculpatory testimony questions nature tribunal subjects witness questioning bears heavily inferences drawn plea fifth amendment see griswold supra innocent men likely plead privilege secret proceedings testify without advice counsel without opportunity open proceedings judicially supervised procedure provide safeguards establishing whole possibility merely partial truth finally important deem halperin plea fifth amendment inconsistent later testimony trial nature particular proceeding halperin questioned grand jury quite evidently already considered potential defendant taxpayers whose cases fixed conspiratorial ring already testified grand jury gave largely evidence later trial scheme thus essence already revealed halperin called testify circumstances evident halperin faced possibility early indictment quite natural fear asked questions purpose providing evidence thus quite consistent innocence refuse provide evidence used government building incriminating chain many innocent men know indicted refuse help create case circumstances lack counsel assistance lack opportunity prevent bringing exculpatory circumstances context superficially incriminating acts occurred unmindful question whether prior statement sufficiently inconsistent allowed go jury question credibility usually within discretion trial judge evidentiary matter grave constitutional overtones feel justified exercising supervisory control pass question particularly case dangers impermissible use evidence far outweighed whatever advantage government might derived properly used jury followed judge instructions namely plea fifth amendment relevant credibility weight given evidence less negligible since outlined true inconsistency involved therefore hardly affected government case seriously exclude matter completely hand danger jury made impermissible use testimony implicitly equating plea fifth amendment guilt light contemporary history far negligible weighing factors therefore feel draw upon supervisory power administration federal criminal justice order rule matter cf mcnabb hold circumstances case prejudicial error trial judge permit petitioner plea fifth amendment privilege grand jury halperin must therefore given new trial counts finally find substance halperin contention effect convicted advising lawyer witnesses grand jury right plead fifth amendment privilege evidence halperin counts quite sufficient make case submission jury reasons given hold judgments must reversed cases remanded district proceedings consistent opinion ordered footnotes provides relevant part whoever corruptly endeavors influence intimidate impede witness commissioner committing magistrate grand petit juror officer discharge duty corruptly influences obstructs impedes endeavors influence obstruct impede due administration justice shall fined imprisoned five years grunewald bolich acquitted counts paragraph indictment alleged part conspiracy defendants make continuing efforts avoid detection prosecution governmental body tax frauds perpetrated defendants use means whatsoever including limited bribery improper influence corruption government employees giving false testimony etc paragraph alleged part conspiracy defendants times misrepresent conceal hide cause misrepresented concealed hidden acts done pursuant purposes said conspiracy prosecution ruling internal decision investigative branch bureau internal revenue press criminal charges taxpayer payments made cash order raise money leave traces taxpayers made unrecorded sales profits unreported income large fees paid halperin associates petitioner bolich also convicted count indictment charged two bureau internal revenue employees conspiracy violation sentenced three years imprisonment fine count prison sentence run concurrently sentence count appeals held counts related conspiracy set aside separate fine count governing statute provided except otherwise expressly provided law person shall prosecuted tried punished offense capital unless indictment found within three years next offense shall committed september statute limitations amended provide limitation period stat supp iii since amending statute terms made applicable offenses barred effective date september seem fact crucial date september rather october words conspiracy still alive september barred however case tried theory october crucial date treat opinion error course favorable petitioners therefore harmless hand since hold petitioners must new trial error may corrected see general lutwak krulewitch bollenbach mcdonald manton cousens agreement element conspiracy rev sayre criminal conspiracy harv rev note harv rev note rev support theory petitioners point evidence showing administrative practice bureau internal revenue recommendations prosecute reviewed higher echelon whereas determination prosecution practical purposes end case also emphasize payment grunewald made terms escrow released money prosecution rulings came petitioners urge acts concealment occurring show new separate agreement conceal entered agreement charged indictment cf siebricht view disposition case need deal contention see supra see one might cite example grunewald attempt influencing secretary talk grand jury accompanied offer pay expenses government krulewitch theory argument justice jackson words law impute confederates continuing conspiracy defeat justice therefore confederates bound another unauthorized unknown bribery juror witness different result achieved saying attempted bribe witness evidence one infer actual conspiracy defeat justice cases essential missing element showing act done furtherance prior criminal agreement among conspirators delli paoli lutwak supra krulewitch supra bollenbach see rettich mcdonald tax evasion cases governed statute limitations ed began run last return pertaining year filed taxpayers government also suggests theory conspiracy deemed lasted indictment period theory central aim conspiracy specifically fix tax troubles gotham patullo engage continuing business fixing cases aim conspiracy acts concealment furtherance aim enabling ring stay business get new cases evidence supporting theory says government prosecution rulings patullo gotham cases halperin engaged negotiations another firm tax difficulties although negotiations came nothing due disagreement fee paid conspirators incident presented evidence conspirators actively soliciting future tax clients thus still business accept theory government trouble theory never submitted jury overt act done purpose engaging new business charged proved occurred october one purposes conspiracy engage business fixing tax cases generally must deemed abandoned investigations petitioners started congress since activities conspirators consisted merely covering old ventures rather seeking new ones since indication intent resume operations investigations ended indeed upon oral argument government seemed abandon theory indictment clearly sufficient cover submission theory jury see supra one might cite typical example incident record occurring november months prosecution ruling handed patullo case special agent working case wrote final report stated patullo prosecuted solely bolich decision report sent bolich thereupon called chief conference section asked write explanatory memorandum case take little heat situation attempt doctor report might easily motivated fear purpose safeguard prosecution ruling change order maintain immunity taxpayers negotiations halperin associates taxpayers never specific exactly accomplished tenor discussions taxpayers hire mysterious influential man washington matter ended prosecution end case avoided matter settled civil way without criminal prosecution tenor accountant gotham beef testified nothing paid unless criminal prosecution eliminated understood concerned amount tax might result way assessment either completely successful eliminating criminal prosecution fee words little indication specific narrow end obtaining prosecution rulings quid pro quo buttressed fact taxpayers well aware precarious nature rulings quite clear realized end danger criminal prosecution thus patullo taxpayers aware continued investigation books purposes civil tax liability exposed constant danger tipping applecart warned keep mouths shut payment made boys new york one raise fuss phony deal put another patullo officer testified prosecution ruling still ease thing knew elated results still worried cooperation take care make payoff new york boys time never knew something else going come two years still thing referring payment new york boys never felt sure anything civil settlement still made knew people go pass everything going told get money jury thus easily infer conspirators function end january conspiratorial agreement contemplated efforts immunize taxpayers tax prosecution mentioned appeals unanimous finding sufficient evidence record warrant submission case jury theory central objectives conspiracy achieved statute limitations ran charges judge frank dissenting ground charge jury inadequate putting case jury basis view share see infra agreed proper charge jury might infer conspiracy still alive see see supra grunewald bolich also make contention behalf questions whether petitioner held escrow money subsequently delivered grunewald whether petitioner knew grunewald whether petitioner made telephone call grunewald relative appointment bolich one davis member conspiracy whether petitioner filed power attorney glover case whether ever met one oliphant official treasury whether knew steinberg whether knew tobias accountant gotham beef whether ever met grunewald munsey building washington charge point follows cross examination one defendants government questioned defendant previous statements brooklyn grand jury refused answer certain questions ground answers might tend incriminate questions related matters similar defendant testified trial took stand witness required take stand required give testimony might tend incriminate defendant takes stand defense trial proper interrogate previous statements may made oath concerning matter including assertion constitutional privilege refuse testify matters grand jury may use evidence defendant prior assertions fifth amendment sole purpose ascertaining weight choose give present testimony respect matters upon previously invoked privilege defendant right asserting fifth amendment appeared grand jury charge draw inference whatsoever guilt innocence defendant case reason fact chose assert unquestioned right invoke fifth amendment previous occasion however proper government question defendant respect previous invocation fifth amendment may consider evidence prior assertions fifth amendment purpose ascertaining weight choose give present testimony respect matters upon previously asserted constitutional privilege considered determination guilt innocence gottfried trial first ruled government petitioner fifth amendment plea grounds inconsistency reflecting credibility fact implication drawn record time felt jury might use evidence purpose including drawing inferences guilt innocence government first embarked method judge overruled objections words know government position see corbin defense attorney witness compelled testify witness called grand jury answer refuse answer something ground answer question incriminate corbin tend incriminate tend incriminate witness make statement witness take witness stand understand law witness stated compelled take stand witness voluntarily takes stand asked previous proceeding say testimony subject incriminate considered jury benefit worth jury may want give certified question error require defendant raffel offering witness upon second trial disclose testified witness behalf upon first trial raffel assumed defendant failure testify first trial used evidence guilt second trial stated trial judge might appropriately instruct jury failure defendant take stand behalf taken admission truth testimony deny already indicated supra trial judge refused charge innocent man may honestly claim answers may tend incriminate justice black chief justice justice douglas justice brennan join concurring concur reversal cases reasons given opinion one exception petitioner halperin appeared grand jury response subpoena declined answer certain questions relying provision fifth amendment person shall compelled criminal case witness later trial halperin took stand testify behalf prosecuting attorney asked questions refused answer grand jury time halperin answered questions answers tended show innocent government permitted objection draw fact previously refused answer questions grand jury ground answers might tend incriminate conclusion trial judge instructed jury halperin claim constitutional privilege witness considered determining weight given testimony words whether halperin truthful trustworthy witness agree use claim constitutional privilege reflect upon halperin credibility error like rest conclusion special circumstances case think special circumstances justify use constitutional privilege discredit convict person asserts value constitutional privileges largely destroyed persons penalized relying seems peculiarly incongruous indefensible courts exist act constitution draw inferences lack honesty invocation privilege deemed worthy enshrinement constitution extent approval rule raffel vitality johnson think raffel case explicitly overruled