United States v. Alper

MEANEY, District Judge.

The defendant, Jerome Alper, moves to dismiss an information filed by the United States Attorney for the District of New Jersey on the ground that at the time of filing, the statute of limitations had expired.

Originally, an information was filed against the defendant Alper, charging him with failing to file an income tax return for the year 1954 under the provisions of Title 26 U.S.C. § 7203. The original information filed on January 4, 1961, alleged the commission of the offense on April 15, 1955, the last date for filing income tax returns of the nature of the one…