Spies v. United States, 317 U.S. 492 (1943)

Name: Spies v. United States, 317 U.S. 492 (1943) - Syllabus
Author: U.S. Supreme Court

Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 317 U.S. 481, click here.

Spies v. United States

No. 278

Argued December 18, 1942
Decided January 11, 1943
317 U.S. 492

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE SECOND CIRCUIT

Syllabus

Section 145(b) of the Internal Revenue Code, making it a felony willfully to attempt to evade or defeat a tax, is not violated by willful omissions to make a return and pay a tax, defined in § 145(a) as misdemeanors. P. 497.

128 F.2d 743 reversed.

Certiorari, post, p. 610, to review the affirmance of a conviction upon an indictment under 26 U.S.C. § 145(b) for attempting to evade and defeat a federal income tax.

Contents:

Related Resources

None available for this document.

Download Options

Title: Spies v. United States, 317 U.S. 492 (1943)

Select an option:

*Note: A download may not start for up to 60 seconds.

Email Options

Title: Spies v. United States, 317 U.S. 492 (1943)

Select an option:

Email addres:

*Note: It may take up to 60 seconds for for the email to be generated.

Chicago: U.S. Supreme Court, "Syllabus," Spies v. United States, 317 U.S. 492 (1943) in 317 U.S. 492 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=5EIJNDJYAPRZ45W.

MLA: U.S. Supreme Court. "Syllabus." Spies v. United States, 317 U.S. 492 (1943), in 317 U.S. 492, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=5EIJNDJYAPRZ45W.

Harvard: U.S. Supreme Court, 'Syllabus' in Spies v. United States, 317 U.S. 492 (1943). cited in 1943, 317 U.S. 492. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=5EIJNDJYAPRZ45W.

General Summary