United States v. Morris Zudick, and Pauline Zudick

OPINION OF THE COURT

ALDISERT, Circuit Judge.

United States v. Habig, 390 U.S. 222, 88 S.Ct. 926, 19 L.Ed.2d 1055 (1968), held that the statute of limitations for criminal violations of the Internal Revenue Code runs from the actual date of filing, and not from the due date, when a return is filed after the due date pursuant to an extension. The question presented in this appeal is whether the limitations period runs from the filing date or the due date when a return is filed before the due date. The district court ruled that the period began to run from the due date, rejected a motion to…