United States v. Habig
390 U.S. 222 (1968)

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U.S. Supreme Court

United States v. Habig, 390 U.S. 222 (1968)

United States v. Habig

No. 107

Argued January 17, 1968

Decided March 5, 1968

390 U.S. 222

Syllabus

Where allegedly false tax returns were filed after the statutory due date (extensions having been granted), the applicable statute of limitations (26 U.S.C. § 6531) held to run from the dates the alleged offenses were committed, i.e., the dates on which the returns were filed, not from the statutory due date. Pp. 224-227.

270 F.Supp. 929, reversed and remanded.

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