Legal Opinion
States v. Tiplitz
District Court, D. New Jersey
Decided June 18, 1952No. Cr. No. 9-52PublishedCited by 7 opinions
1Opinion of the Court
MODARELLI, District Judge.
Defendant was indicted in a three-count bill returned January 14, 1952, for willfully and knowingly attempting to defeat and evade his income tax for the calendar years 1945, 1946, and 1947. The indictment alleges that defendant’s returns were filed on or about the 15th day of January of the years 1946, 1947, and 1948. At the arraignment, defendant pled not guilty.
Defendant moves to quash the indictment on the ground that the three counts are barred by the statute of limitations. The defense rests upon Section 3282 of Title 18 U.S.C.:
“Except as otherwise expressly…
2Cases cited7 opinions
- Braverman v. United StatesSupreme Court of the United States · 1942
- Clifford F. MacEvoy Co. v. United States Ex Rel. Calvin Tomkins Co.Supreme Court of the United States · 1944
- Karrell v. United StatesCourt of Appeals for the Ninth Circuit · 1950
- United States v. City of ChesterCourt of Appeals for the Third Circuit · 1944
- United States v. WindleCourt of Appeals for the Eighth Circuit · 1946
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. Arthur J. PorthCourt of Appeals for the Tenth Circuit · 1970
- United States v. BrennickDistrict Court, D. Massachusetts · 1995
- State v. MorseNew Jersey Superior Court Appellate Division · 1970
- United States v. TiplitzCourt of Appeals for the Third Circuit · 1953
- State v. StricklandNew Jersey Superior Court Appellate Division · 1970
2 more not listed; retrieve them via the Exa API.