HENNIGAN ET UX.

v.

PLACID OIL CO. ET AL.

Citator

Cited By

• United States v. Ingredient Tech. Corp., 698 F.2d 88 (2d Cir. 1983)
  …of these cases states that an indictment alleging conspiracy under section 371 is governed by the statute of limitations set forth in 18 U.S.C. § 3282. We agree, however, with United States v. Lowder, 492 F. 2d 953, 955-56 (4th Cir.), cert. denied, 419 U.S. 1092, 95 S.Ct. 685, 42 L.Ed.2d 685 (1974), that it was simply pure oversight in Grünewald, Klein, and Witt that reference was not made to the six-year statute, § 6531(1), (8). See also United States v. Fruehauf Corp., 577 F. 2d 1038, 1070 (6th Cir.), c…
• United States v. Fruehauf Corp., 577 F.2d 1038 (6th Cir. 1978)
  …o bar. A conspiracy to defraud the United States is also subject to the six-year period of 26 U.S.C. § 6531 because of the plain meaning of the terms of subsection (1) of that statute, United States v. Lowder, 492 F. 2d 953 (4th Cir.), cert. denied, 419 U.S. 1092, 95 S.Ct. 685, 42 L.Ed.2d 685 (1974), but even under the five-year statute that appellants would apply, the charge was not time-barred. The last overt act alleged in the indictment was the filing of the manufacturers excise tax return for the final…
• United States v. Shermetaro, 625 F.2d 104 (6th Cir. 1980)
  …ied, 439 U.S. 953, 99 S.Ct. 349, 58 L.Ed.2d 344 (1978). See also United States v. Diez, 515 F. 2d 892 (5th Cir. 1975), cert. denied, 423 U.S. 1052, 96 S.Ct. 780, 46 L.Ed.2d 641 (1976); United States v. Lowder, 492 F. 2d 953 (4th Cir.), cert. denied, 419 U.S. 1092, 95 S.Ct. 685, 42 L.Ed.2d 685 (1974); United States v. Kessler, 449 F. 2d 1315 (2d Cir. 1971); United States v. Sams, 340 F. 2d 1014 (3d Cir.), cert. denied, 380 U.S. 974, 85 S.Ct. 1336, 14 L.Ed.2d 270 (1965); United States v. Klein, 247 F. 2d 908 (…