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

Annotate this Case
  • Syllabus  | 
  • Case

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


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.

Disclaimer: Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.