In United States v. Shotwell Manufacturing Company, Byron A. Cain, and Harold E. Sullivan, the petitioners were convicted of attempting to evade federal corporate income taxes for the years 1945 and 1946. The respondents had moved for dismissal of the indictment prior to trial, arguing that their voluntary and timely disclosure of the tax evasion attempt should have precluded prosecution. However, the court denied the motion, and the petitioners were found guilty after a jury trial. The case was subsequently appealed, and the court of appeals' decision was vacated. The case was remanded to the district court, where the petitioners' convictions were upheld. The Supreme Court ultimately affirmed the decision of the district court, holding that the voluntary disclosure of tax evasion did not preclude prosecution under the relevant statute.