United States v. Noveck, 273 U.S. 202 (1927)
U.S. Supreme Court
United States v. Noveck, 273 U.S. 202 (1927)
United States v. Noveck
No. 395
Argued January 5, 1927
Decided January 24, 1927
273 U.S. 202
Syllabus
Section 253 of the Revenue Act of 1918 (id., Rev. Act of 1921) by making it an offense willfully to attempt in any manner to defeat or
evade an income tax, did not repeal the general perjury statute (Crim.Code § 125) as applied to income tax returns. P. 273 U. S. 206.
Reversed.
Error to a judgment of the district court sustaining a motion in arrest and vacating a sentence for perjury. See also 271 U. S. 201.