UNITED STATES v. FERRIS

No. 86-1248.

807 F.2d 269 (1986)

UNITED STATES of America, Appellee, v. Donald F. FERRIS, Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided December 16, 1986.


Attorney(s) appearing for the Case

Carmin C. Reiss, Boston, Mass., Federal Defender Office, for defendant, appellant.

Thomas J. Drinan, Asst. U.S. Atty., Boston, Mass., with whom William F. Weld, U.S. Atty., Boston, Mass., was on brief, for appellee.

Before LEVIN H. CAMPBELL, Chief Judge, BROWN, Senior Circuit Judge, and BOWNES, Circuit Judge.


BOWNES, Circuit Judge.

The sole issue in this case is when the six-year statute of limitations, 26 U.S.C. § 65311 started to run on an indictment dated January 22, 1985, charging attempted evasion of taxes due for the calendar year 1977 in violation of 26 U.S.C. § 7102.2

A two-count indictment was returned against defendant charging evasion of taxes...

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