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United States v. Carroll, 345 U.S. 457 (1953)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Carroll, 345 U.S. 457 (1953)
United States v. Carroll No. 442 Argued March 11-12, 1953 Decided April 27, 1953 345 U.S. 457
APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE WESTERN DISTRICT OF MISSOURI
Syllabus
1. Appellee was indicted on 101 counts under § 145(a) of the Internal Revenue Code, as amended, for willful failure to file "returns" on Treasury Form 1099 covering 101 payments in excess of $600 made to a named individual. Under Treasury Regulations 111, § 29.147-1, such forms are not required to be signed, but are to be filed "with return Form 1096" signed by the payor. Ibid. The "return" specified in § 145(a) is that provided in Form 1096, not the one provided in Form 1099, and, since the only offenses charged in the 101 counts were failures to file Form 1099, the indictment was properly dismissed. Pp. 458-460.
2. This direct appeal under 18 U.S.C. § 3731 from a decision of a Federal District Court dismissing the indictment is properly before this Court, because the District Court rested its decision on the "construction of the statute." Whether there are other objections to the indictment, such as questions of venue, which might also lead to dismissal is not properly before this Court on this appeal. P. 459, footnote.
Affirmed.
The District Court dismissed an indictment of appellee on 101 counts under § 145 of the Internal Revenue Code. On direct appeal to this Court under 18 U.S.C. § 3731, affirmed, p. 460.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Carroll, 345 U.S. 457 (1953) in 345 U.S. 457 345 U.S. 458. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=5CCGIQC9Z5KUDS1.
MLA: U.S. Supreme Court. "Syllabus." United States v. Carroll, 345 U.S. 457 (1953), in 345 U.S. 457, page 345 U.S. 458. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=5CCGIQC9Z5KUDS1.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Carroll, 345 U.S. 457 (1953). cited in 1953, 345 U.S. 457, pp.345 U.S. 458. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=5CCGIQC9Z5KUDS1.
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