United States v. Scharton, 285 U.S. 518 (1932)

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Author: U.S. Supreme Court

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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 August 8, 2022, http://www.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. 8 Aug. 2022. http://www.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 8 August 2022, from http://www.originalsources.com/Document.aspx?DocID=4MI8K9CY5H7EIHW.