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Achilli v. United States, 353 U.S. 373 (1957)
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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.
Achilli v. United States, 353 U.S. 373 (1957)
Achilli v. United States Nos. 430 and 834 Argued May 2, 1957 Decided May 27, 1957 353 U.S. 373
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SEVENTH CIRCUIT
Syllabus
Petitioner was indicted, convicted, and sentenced under § 145 (b) of the Internal Revenue Code of 1939 for the felony of willfully attempting to evade federal income taxes by filing false and fraudulent returns.
Held: Section 3616(a) of the Internal Revenue Code of 1939, which makes it a misdemeanor for a person to deliver to the Collector
any false or fraudulent list, return, account, or statement, with intent to defeat or evade the valuation, enumeration, or assessment intended to be made . . . ,
does not apply to this offense, and the felony conviction and sentence under § 145(b) are sustained. Pp. 373-379.
234 F.2d 797 affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," Achilli v. United States, 353 U.S. 373 (1957) in 353 U.S. 373 Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=LX3N8MAJYSBECSP.
MLA: U.S. Supreme Court. "Syllabus." Achilli v. United States, 353 U.S. 373 (1957), in 353 U.S. 373, Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=LX3N8MAJYSBECSP.
Harvard: U.S. Supreme Court, 'Syllabus' in Achilli v. United States, 353 U.S. 373 (1957). cited in 1957, 353 U.S. 373. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=LX3N8MAJYSBECSP.
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