UNITED STATES v. DODSON


133 F.Supp. 927 (1955)

UNITED STATES of America v. Hattie Freeman DODSON and Howard T. Dodson, Defendants.

United States District Court S. D. New York.

August 1, 1955.


Attorney(s) appearing for the Case

Harrison S. Jackson, of New York City, for defendants. Frederick H. Block and Robert B. Block, New York City, of counsel.

J. Edward Lumbard, U. S. Atty., New York City, for the Southern Dist. of New York, for United States of America. Clarence Clyde Ferguson, Jr., Asst. U. S. Atty., New York City, of counsel.


DAWSON, District Judge.

This motion raises the issue as to whether the three-year statute of limitations or the six-year statute of limitations is applicable to prosecution under the 1939 Internal Revenue Code of an individual who knowingly subscribes and files an income tax return, which was verified by a written declaration that it was made under the penalties of perjury, when such return was false and the person making it and filing it knew at the time that it...

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