CRIMINAL LAW AND PROCEDURE - STATUTE OF LIMITATIONS - INCOME TAX PROSECUTION

Authors

Michigan Law Review, University of Michigan Law School

Abstract

Defendant was indicted for wilfully attempting to evade and defeat payment of part of his income tax for the taxable year 1930 by filing a false return in violation of the Revenue Act of 1928. A motion to quash was entered because the indictment had not been found and returned within six years of the alleged commission of the offense. The indictment had been actually found and filed six years and one hundred sixty-six days from the day upon which the return was filed. Defendant was absent from the district on various business and pleasure trips for more than the additional one hundred sixty-six days during the period. Held, defendant was not absent in such a way as to suspend the running of the statute. The absences must be such as to interfere with the orderly method of filing an indictment or with the execution of process. United States v. Mathis, (D. C. N. J., 1939) 28 F. Supp. 582.

Recommended Citation

Michigan Law Review, CRIMINAL LAW AND PROCEDURE - STATUTE OF LIMITATIONS - INCOME TAX PROSECUTION, 38 Mich. L. Rev. 545 (1940).
Available at: https://repository.law.umich.edu/mlr/vol38/iss4/13