Pierce Butler, United States v. McElvain — Opinion of the Court
“ The crime of conspiracy to commit an offense is distinct from the offense itself. The language of the proviso cannot reasonably be read to include all conspiracies defined by section 37. But if the proviso could be construed to include any conspiracies, obviously it would be limited to those to commit the substantive offenses which it covers. All the various offenses under the internal revenue laws are excepted from section 1044. The proviso relates to the preceding part of the section and can have no broader scope. ”
