United States v. Montgomery

EGAN, District Judge.

This is a motion to dismiss the indictment on the theory that it was not found *268within the time set forth in the governing Internal Revenue Code. Three questions are presented and are disposed of in the order of their importance.

It is alleged that the defendants filed a false and fraudulent corporate income tax return on or about April 14, 1950. Criminal proceedings were begun by filing a complaint before the United States Commissioner on April 11, 1956. The complaint was sworn to by a Special Agent of the Internal Revenue Service. Service of the summons was thereafter…