United States v. Scharton, 285 U.S. 518 (1932)
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United States v. Scharton, 285 U.S. 518 (1932)
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United States v. Scharton No. 621 Argued March 22, 1932 Decided April 11, 1932 285 U.S. 518
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE DISTRICT OF MASSACHUSETTS
Syllabus
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 a tax, Revenue Act, 1926, § 1114(b), though the attempt charged was by falsely understating taxable income. P. 520.
2. The "proviso" is really an excepting clause, and therefore to be narrowly construed. P. 521.
3. The statute should be liberally interpreted in favor of repose. P. 522.
Affirmed.
Appeal from a judgment sustaining a plea of the statute of limitations, and quashing the indictment.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Scharton, 285 U.S. 518 (1932) in 285 U.S. 518 285 U.S. 519–285 U.S. 520. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=4MI8K9CY5H7EIHW.
MLA: U.S. Supreme Court. "Syllabus." United States v. Scharton, 285 U.S. 518 (1932), in 285 U.S. 518, pp. 285 U.S. 519–285 U.S. 520. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=4MI8K9CY5H7EIHW.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Scharton, 285 U.S. 518 (1932). cited in 1932, 285 U.S. 518, pp.285 U.S. 519–285 U.S. 520. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=4MI8K9CY5H7EIHW.
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