· 4/11/1932
United States v. Scharton
Citations
- 285 U.S. 518
- 52 S. Ct. 416
- 76 L. Ed. 917
- 1932 U.S. LEXIS 450
- 1932 C.B. 211
- 10 A.F.T.R. (P-H) 1623
- 3 U.S. Tax Cas. (CCH) 926
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- stating that exception clauses should be narrowly construed
- noting also that exceptions to the general statutory provision should be narrowly construed
- \We are required to ascertain the intent of Congress from the language used [in the statute].\
- same, false swearing in the preparation of income tax returns
Source: CourtListener parenthetical corpus (CC0).
Judges: Roberts
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.