United States v. Gross

HALBERT, District Judge.

This action was initiated on June 20, 1957, by the return and filing of an indictment wherein the defendants were charged in the first two counts with violating § 145(b) of the Internal Revenue Code of 1939, 26 U.S.C. § 145(b), on or about March 15, 1951. Defendants have filed a motion to dismiss these counts on the ground that prosecution under them is barred by the six year statute of limitations contained in § 3748(a) of the Internal Revenue Code of 1939, 26 U.S.C. § 3748(a). 1 Plaintiff asserts, in opposition to defendants' motion, that the time for prosecution was…