United States v. McElvain

October 3, 1924, defendants in error were indicted under § 37 of the Criminal Code (35 Stat.-1088, 1096) for conspiracy to defraud the United States in respect of its internal revenue. It is charged that they. conspired to make a false income and profits tax return for 1920 for the Freeman Coal Mining Company, and that they caused a false return to be prepared, sworn to and filed, and committed various other overt acts. But no act is alleged to have been done later than March 14, 1921, more than three years prior to the indictment. Each of the defendants interposed a plea that the prosecution…