United States v. Scharton

delivered- the opinion of the Court.

The appellee was indicted under § 1114 (b) of the Revenue Act of 1926, 1 the charge being attempts to evade taxes for 1926 and 1927 by falsely understating taxable income. In bar of the action he pleaded that the face of the indictment showed the offenses were committed more than three years prior to the return of a true bill. The plea was sustained and the indictment quashed, on the ground that the period of limitations is fixed by the first clause of § 1110 (a) of the Act, 2 and not, as the appellant contended, in the proviso thereof. The basis of this…