United States v. Schack

WEINFELD, District Judge.

The defendant moves to dismiss an indictment, charging him with evasion of 1951 income taxes, on the ground that prosecution is barred by the statute of limitations. The limitation period is six years which may be extended for nine .months “where a complaint is instituted .before a commissioner of the United ¡States within the [six year] period «* * * » 1

The parties are in accord that unless the statute was tolled, prosecution was barred on February 4, 1958. On the previous day, February 3, 1958, a grand jury before which evidence had been presented for several days,…