MILLER v. U. S.
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419 U.S. 970 (1974)
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U.S. Supreme Court
MILLER v. U. S. , 419 U.S. 970 (1974)
42 L.Ed.2d 186 419 U.S. 970
Irving E. MILLER and Frederick T. Hyman
Supreme Court of the United States
October 29, 1974
On petition for writ of certiorari to the United States Court of Appeals for the Fifth Circuit.
The petition for a writ of certiorari is denied.
Mr. Justice BLACKMUN, with whom Mr. Justice DOUGLAS and Mr. Justice BRENNAN join, dissenting.
On In eight of the 12 counts petitioners were charged with income tax fraud, in violation of 7206(1) of the Internal Revenue Code of 1954, 26 U.S.C. 7206(1).1 The indictment alleged that the
acts that were the subject of four of the fraud counts (counts II-V, inclusive) were committed on July 18 and 21, 1966, respectively.
Section 6531 of the Code, 26 U.S.C. 6531,2 provides a 6-year period of limitations for offenses under 7206(1). The indictment, obviously, was returned after the expiration of the 6-year period and, without more, would be subject to dismissal as out-of-time. See Benes v. United States, 276 F.2d 99, 107-109 (CA6 1960).
Section 6531, however, has as its penultimate sentence the following:
- 'Where a complaint is instituted before a commissioner of the United States within the period above limited, the time shall be extended until the date which is 9 months after the date of the making of the complaint before the commissioner of the United States.'
With respect to the alleged offenses of July 18 and 21, 1966, a complaint was filed by the Government with a commissioner of the United States on July 17, 1972, just within the 6-year period. The record contains an [419 U.S. 970, 972]