The following excerpt is from U.S. v. Margiotta, 662 F.2d 131 (2nd Cir. 1981):
20 United States v. Wilson, 492 F.2d 1345 (3d Cir. 1973) (although district court labelled action a "dismissal" of the indictment, reviewing court should determine appealability of district court's order by reference to legal effect rather than label), rev'd on other grounds and remanded, 420 U.S. 332, 95 S.Ct. 1013, 43 L.Ed.2d 232 (1975).
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