United States v. Greenfield

BRUCHHAUSEN, District Judge.

By this motion the defendant seeks the dismissal of two counts of the indictment as barred, by the six year statute of limitations.

The indictment, filed on March 8, 1954, charged income tax evasion under Section 145(b). of the Internal Revenue Code, 26 U.S.C. § 145(b). The offenses in question are alleged to have been committed on March 15, 1946 and March 15, 1947. A third offense, alleged to have been committed on March 9, 1948, is not involved in this motion.

The stipulated facts are that the defendant resided within this district; that he filed his federal income…