United States v. Doelker

BATTISTI, District Judge.

The United States Attorney filed an Information in this Court on October 10, 1961, charging, in two counts, that the Defendant, Marion Frye Doelker, willfully failed to file income tax returns for the calendar years 1954 and 1955.

The Defendant has moved to dismiss the first count relating to the calendar year 1954 on the ground that the period of limitations has expired.

The Defendant’s income tax return for the year 1954 was required by law to be filed not later than four months and fifteen days from the last day of the calendar year, or April 15, 1955. But pursuant…