UNITED STATES SUPREME COURT DECISIONS ON-LINE
UNITED STATES V. HABIG, 390 U. S. 222 (1968)
390 U. S. 222U.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
Syllabus
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.