UNITED STATES SUPREME COURT DECISIONS ON-LINE

Section 1110(a) of the Revenue Act of 1926 sets a general limitation of three years upon the prosecution of " any of the various offenses arising under the internal revenue laws . . . Provided, That for offenses involving the defrauding or attempting to defraud the United States . . . in any manner, the period of limitation shall be six years. . . ."

Held:

1. That the six-year limitation is confined to cases in which fraud is made an ingredient by the statute defining the offense, and that it does not apply to the offense of willfully attempting to evade clubjuris

Page 285 U. S. 519

a tax, Revenue Act, 1926, § 1114(b), though the attempt charged was by falsely understating taxable income. P. 285 U. S. 520.

2. The "proviso" is really an excepting clause, and therefore to be narrowly construed. P. 285 U. S. 521.

3. The statute should be liberally interpreted in favor of repose. P. 285 U. S. 522.

Affirmed.

Appeal from a judgment sustaining a plea of the statute of limitations, and quashing the indictment. clubjuris

Page 285 U. S. 520