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