Wiggins v. United States
Court of Appeals for the Ninth Circuit
1Opinion of the Court
MACK, Circuit Judge.
Defendant appeals from a conviction on the three counts of an indictment charging three similar violations of section 1114(h) of the Revenue Act of 1926 1 in the years 1926, 1927, and 1928, respectively. A jury trial was waived; by agreement the cause was tried by the court.
1. Defendant’s plea of statute of limitations to- the first two counts was overruled. Thereafter, in United States v. Scharton, 285 U. S. 518, 52 S. Ct. 416, 76 L. Ed. 917 (1932), the three-year period 2 was held applicable in prosecutions under section 1114(b); eoncededly therefore the first count was…
2Cases cited12 opinions
- Silverthorne Lumber Co. v. United StatesSupreme Court of the United States · 1920
- Olmstead v. United StatesSupreme Court of the United States · 1928
- Holt v. United StatesSupreme Court of the United States · 1910
- United States v. SchartonSupreme Court of the United States · 1932
- Daeche v. United StatesCourt of Appeals for the Second Circuit · 1918
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3Cited by26 opinions
- Iva Ikuko Toguri D'Aquino v. United StatesCourt of Appeals for the Ninth Circuit · 1951
- Cave v. United StatesCourt of Appeals for the Eighth Circuit · 1947
- James Arena v. United StatesCourt of Appeals for the Ninth Circuit · 1955
- United States v. George D. AndrosCourt of Appeals for the Ninth Circuit · 1973
- Anderson v. United StatesCourt of Appeals for the Sixth Circuit · 1941
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