United States v. Noveck, 271 U.S. 201 (1926)

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United States v. Noveck


No. 169


Argued January 25, 1926
Decided May 10, 1926
271 U.S. 201

ERROR TO THE UNITED STATES DISTRICT COURT
FOR THE SOUTHERN DISTRICT OF NEW YORK

Syllabus

1. That part of Rev.Stats. § 1044, as amended November 17, 1921, which provides a six-year period of limitation "in offenses involving the defrauding or attempts to defraud the United States" does not apply where such fraud is not an element of the offense as defined by the penal statute on which the indictment is based. P. 202.

2. The Act of July 5, 1884, as amended, and Rev.Stats. § 1046, fixing limitations for offenses arising under the internal revenue laws, do not apply to perjury under Criminal Code, § 125. P. 203.

3. Section 125 of the Criminal Code, defining perjury, does not make intent to defraud the United States an element of the crime. Id.

4. Therefore, a prosecution for perjury under § 125 is subject to the three-year limitation of Rev.Stats. § 1044, and is not made subject to the six-year limitation by allegations of the indictment showing that the false oath was made in an income tax return for the purpose of defrauding the United States. Id.

Affirmed.

Error to a judgment of the district court quashing a count charging perjury upon the ground that prosecution was barred by statute of limitations.