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· 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 CourtListener

Sourced from CourtListener / Free Law Project (CC0).

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