United States v. Beacon Brass Co., 344 U.S. 43 (1952)

United States v. Beacon Brass Co.


No. 30


Argued October 23, 1952
Decided November 10, 1952
344 U.S. 43

APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF MASSACHUSETTS

Syllabus

A willful attempt to evade or defeat taxes by making false statements to Treasury representatives violates § 145(b) of the Internal Revenue Code, 26 U.S.C. § 145(b), and is not punishable exclusively under § 35(A) of the Criminal Code, 18 U.S.C. § 1001, which outlaws the willful making of false statements "in any matter" within the jurisdiction of any department or agency of the United States. Pp. 43-47.

106 F.Supp. 510 reversed.

The District Court dismissed an indictment under § 145(b) of the Internal Revenue Code, 26 U.S.C. § 145(b), on the ground that it failed to charge an offense thereunder. 106 F.Supp. 510. On direct appeal to this Court under 18 U.S.C. § 3731, reversed, p. 47.