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United States v. Johnston, 268 U.S. 220 (1925)
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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. Johnston, 268 U.S. 220 (1925)
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United States v. Johnston No. 111 Argued April 30, 1925 Decided, May 11, 1925 268 U.S. 220
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. Under the provision of the "Revenue Act of 1918," taxing admission fees (Feb. 24, 1919, c. 18, § 800, 802, 40 Stat. 1057, 1120), a person who has collected such fees at a pubic exhibition and is required to pay the tax to the United States is a debtor, and not a bailee, so that failure to pay the tax is not indictable as an embezzlement of money of the United States within § 47 Criminal Code. P. 226.
2. A person who collects admission fees to boxing matches is liable to punishment under § 1308b of the above Revenue Act for failure to pay the taxes to the United States if he really acts on his own behalf in giving the exhibitions, collecting the fees and undertaking to pay taxes, even though, to comply with a state law, the exhibitions are given nominally by a corporate licensee of which he is technically but the agent. P 227.
290 F. 120 reversed.
Certiorari to a judgment of the circuit court of appeals which reversed a sentence of the district court in a criminal prosecution for failure to pay over admission fees taxes and for embezzlement.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Johnston, 268 U.S. 220 (1925) in 268 U.S. 220 268 U.S. 226. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=IPVLYNI4AKEB2Y9.
MLA: U.S. Supreme Court. "Syllabus." United States v. Johnston, 268 U.S. 220 (1925), in 268 U.S. 220, page 268 U.S. 226. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=IPVLYNI4AKEB2Y9.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Johnston, 268 U.S. 220 (1925). cited in 1925, 268 U.S. 220, pp.268 U.S. 226. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=IPVLYNI4AKEB2Y9.
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