United States v. Habig

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.

Harris Weinstein argued the cause for the United States. With him on the brief were Solicitor General Griswold, Assistant Attorney General Rogovin, Joseph M. Howard and Vincent P. Russo.

Lester M. Ponder argued the cause for appellees. With him on the brief were Anton Dimitroff and Fred P. Bamberger.