Add to ORKGDefendant 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 inter...
When a taxpayer files an honest\u27 federal income tax return for a taxable year, section 6501(a) of...
Defendant was tried for burglary in April 1952. Before judgment was rendered, a petition for his com...
Congress expressly authorized taxpayers to bring a private cause of action against the United States...
Defendant was indicted for attempting to evade the federal tax on the income of a certain corporatio...
Defendant had been acquitted of a criminal charge of wilfully attempting to evade or defeat an incom...
The defendant was indicted for a felony on charges of wilfully attempting to evade or defeat\u27\u2...
Excise taxes on the sale of batteries were illegally collected from taxpayer from April, 1919 to Apr...
To secure compliance with federal income tax laws, Congress has provided both criminal and civil pen...
The commissioner determined that a deficiency existed in the taxpayer\u27s income tax for 1938. This...
To secure compliance with federal income tax laws, Congress has provided both criminal and civil pen...
Over twenty years ago, Congress took the extraordinary step of authorizing taxpayers to sue the Inte...
Over twenty years ago, Congress took the extraordinary step of authorizing taxpayers to sue the Inte...
Over twenty years ago, Congress took the extraordinary step of authorizing taxpayers to sue the Inte...
Congress expressly authorized taxpayers to bring a private cause of action against the United States...
This action was brought against the United States for a refund of income taxes paid. Plaintiff taxpa...
When a taxpayer files an honest\u27 federal income tax return for a taxable year, section 6501(a) of...
Defendant was tried for burglary in April 1952. Before judgment was rendered, a petition for his com...
Congress expressly authorized taxpayers to bring a private cause of action against the United States...
Defendant was indicted for attempting to evade the federal tax on the income of a certain corporatio...
Defendant had been acquitted of a criminal charge of wilfully attempting to evade or defeat an incom...
The defendant was indicted for a felony on charges of wilfully attempting to evade or defeat\u27\u2...
Excise taxes on the sale of batteries were illegally collected from taxpayer from April, 1919 to Apr...
To secure compliance with federal income tax laws, Congress has provided both criminal and civil pen...
The commissioner determined that a deficiency existed in the taxpayer\u27s income tax for 1938. This...
To secure compliance with federal income tax laws, Congress has provided both criminal and civil pen...
Over twenty years ago, Congress took the extraordinary step of authorizing taxpayers to sue the Inte...
Over twenty years ago, Congress took the extraordinary step of authorizing taxpayers to sue the Inte...
Over twenty years ago, Congress took the extraordinary step of authorizing taxpayers to sue the Inte...
Congress expressly authorized taxpayers to bring a private cause of action against the United States...
This action was brought against the United States for a refund of income taxes paid. Plaintiff taxpa...
When a taxpayer files an honest\u27 federal income tax return for a taxable year, section 6501(a) of...
Defendant was tried for burglary in April 1952. Before judgment was rendered, a petition for his com...
Congress expressly authorized taxpayers to bring a private cause of action against the United States...