United States v. Horwitz

WILL, District Judge.

MEMORANDUM OPINION

This case arises out of an indictment, returned June 15, 1965, charging that the defendant, Simmie S. Horwitz, wil-fully and knowingly made and subscribed a 1958 corporate tax return verified by a written declaration that it was made under the penalties of perjury while knowing and believing that the return was not true as to every material matter, in violation of 26 U.S.C. § 7206 d).

Defendant moves to dismiss the indictment, contending that it is barred by the applicable statute of limitations, 26 U.S.C. § 6531(5). Under the circumstances set out below,…