US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

UNITED STATES V. SCHARTON, 285 U. S. 518 (1932)

Subscribe to Cases that cite 285 U. S. 518 RSS feed for this section

U.S. Supreme Court

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

United States v. Scharton

No. 621

Argued March 22, 1932

Decided April 11, 1932

285 U.S. 518


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. . . ."


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 chanroblesvirtualawlibrary

Page 285 U. S. 519

a tax, Revenue Act, 1926, § 1114(b), though the attempt charged was by falsely understating taxable income. P. 285 U. S. 520.

2. The "proviso" is really an excepting clause, and therefore to be narrowly construed. P. 285 U. S. 521.

3. The statute should be liberally interpreted in favor of repose. P. 285 U. S. 522.


Appeal from a judgment sustaining a plea of the statute of limitations, and quashing the indictment. chanroblesvirtualawlibrary

Page 285 U. S. 520

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™