United States v. Habig, IP 66-Cr-138.
| Decision Date | 09 October 1967 |
| Docket Number | No. IP 66-Cr-138.,IP 66-Cr-138. |
| Citation | 270 F. Supp. 929 |
| Parties | UNITED STATES of America v. Arnold F. HABIG, Jerome M. Schroering. |
| Court | U.S. District Court — Southern District of Indiana |
Richard P. Stein, U. S. Dist. Atty. for Southern Dist. of Indiana, Indianapolis, Ind., for plaintiff.
Fred P. Bamberger, Evansville, Ind., Lester M. Ponder, Indianapolis, Ind., for defendants.
Probable Jurisdiction Noted October 9, 1967. See 88 S.Ct. 35.
The defendants filed a Motion to Dismiss Counts IV and VI of the Indictment in this action and also filed a brief in support thereof on October 28, 1966. The government's memorandum in opposition thereto was filed November 28, 1966. The parties' Stipulation of Facts was filed December 27, 1966; and, thereafter, on January 13, 1967, they waived an evidentiary hearing and argument.
The indictment in six counts was filed August 12, 1966. Count IV of the indictment charges that on or about August 15, 1960 the defendants filed and caused to be filed a false and fraudulent tax return on behalf of Gordonsville Manufacturing Company Inc. Count VI of the indictment charges that on or about August 12, 1960 the defendants did wilfully and knowingly aid and assist in, and counsel, procure and advise the preparation and presentation of a false and fraudulent tax return on behalf of W. W. Kimball Company. The companies on whose behalf the fraudulent tax return were allegedly filed had fiscal taxable years ending on the last day of the month of February 1960. The prescribed date for filing the tax returns allegedly filed by the defendants on behalf of Gordonsville Manufacturing Company Inc. and W. W. Kimball Company was May 15, 1960. The Gordonsville Manufacturing Company Inc. received a three month extension for the filing of its tax return on May 16, 1960 by filing an application therefor with the Director of Internal Revenue, Indianapolis, Indiana, on May 16, 1960, and that the W. W. Kimball Company received a three month extension for the filing of its tax return on May 9, 1960 by filing an application therefor with the District Director of Internal Revenue, Chicago, Illinois, on May 9, 1960. The tax return allegedly filed by the defendants on behalf of Gordonsville Manufacturing Company Inc. was filed with the Director of Internal Revenue, Indianapolis, Indiana, August 15, 1960, and that the tax return allegedly procured by the defendants on behalf of W. W. Kimball Company was filed with the District Director of Internal Revenue, Chicago, Illinois, on August 12, 1960.
The defendants' Motion to Dismiss Counts IV and VI of Indictment is sustained and Counts IV and VI of the indictment are dismissed. The period of limitations for the offenses charged in Counts IV and VI of the indictment is six years. Title 26 U.S.C.A. Section 6531. For the purpose of determining the period of limitation on criminal prosecutions, the provisions of Title 26 U.S.C.A. Section 6513 are...
To continue reading
Request your trial
-
United States v. Habig
...U.S.C. § 7206(2)), on the ground that the six-year statute of limitations, 26 U.S.C. § 6531, barred prosecution under those counts. D.C., 270 F.Supp. 929. The United States filed notice of appeal to this Court under 18 U.S.C. § 3731. We noted probable jurisdiction. 389 U.S. 810, 88 S.Ct. 35......
-
Bursten v. United States
...is controlling and, therefore, that institution of prosecution in this case has come too late. When the case was argued, United States v. Habig, D.C., 270 F.Supp. 929, was pending in the Supreme Court. The Limitations issue presented in that case was identical to this one, and we, therefore......