United States v. Habig
Supreme Court of the United States
1Opinion of the CourtJustice Fortas
Appellees were indicted for crimes relating to allegedly false income tax returns. The District Court dismissed Counts 4 and 6 of the indictment, charging an attempt to evade taxes by filing of a false return (26 U. S. C. § 7201) and aiding in the preparation and presentation of a false return (26 U. S. C. § 7206 (2)), on the ground that the six-year statute of limitations, 26 U. S. C. § 6531, barred prosecution under those counts. 270 F. Supp. 929. The United States filed notice of appeal to this Court under 18 U. S. C. § 3731. We noted probable jurisdiction. 389 U. S. 810.
The question…
2Cases cited12 opinions
- United States v. SchartonSupreme Court of the United States · 1932
- Cave v. United StatesCourt of Appeals for the Eighth Circuit · 1947
- Butzman v. United States. Craig v. United StatesCourt of Appeals for the Sixth Circuit · 1953
- C. G. Benham v. United StatesCourt of Appeals for the Fifth Circuit · 1954
- C. George Swallow v. United StatesCourt of Appeals for the Tenth Circuit · 1962
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3Cited by129 opinions
- United States v. MarionSupreme Court of the United States · 1971
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- Badaracco v. CommissionerSupreme Court of the United States · 1984
- United States v. Alex DandyCourt of Appeals for the Sixth Circuit · 1993
- United States v. DohertyCourt of Appeals for the First Circuit · 1989
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