November 17, 1921
The Act of November 17, 1921 was passed, which was later codified at 26 U.S.C. § 6531.
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This document is a page from a legal filing, arguing for a 'categorical approach' to interpreting statutes of limitation, specifically §3283. It cites several Supreme Court precedents, most notably U.S. v. Noveck (1926), to support the argument that an extended statute of limitations for fraud-related offenses only applies when fraud is an essential element of the crime itself, not when it is merely alleged as 'mere surplusage' in an indictment for a different crime like perjury or tax evasion.
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