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United States v. Troy, 293 U.S. 58 (1934)
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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. Troy, 293 U.S. 58 (1934)
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United States v. Troy No. 25 Argued October 16, 1934 Decided November 5, 1934 * 293 U.S. 58
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE MIDDLE DISTRICT OF PENNSYLVANIA
Syllabus
1. That part of par. (b) of § 146 of the Revenue Act of 1928, which provides that any person who willfully attempts to defeat a tax shall be guilty of a felony, is applicable to an officer of a corporation who made a false return on its behalf in a willful attempt to defeat part of its tax, even though making a return for the corporation was no part of his duty. P. 61.
2. The declaration of the same section, par. (c), that the term "person," as used in the section, shall include any officer, etc., of a corporation who, as such, is under duty to perform the act in respect of which the violation occur, is to be read with the other provisions of the same section and with § 701, defining "person" and "including." P. 61.
6 F.Supp. 315 reversed.
Appeal under the Criminal Appeals Act from a judgment quashing an indictment.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Troy, 293 U.S. 58 (1934) in 293 U.S. 58 293 U.S. 59. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=MK1ML6JIAXI3Z8D.
MLA: U.S. Supreme Court. "Syllabus." United States v. Troy, 293 U.S. 58 (1934), in 293 U.S. 58, page 293 U.S. 59. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=MK1ML6JIAXI3Z8D.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Troy, 293 U.S. 58 (1934). cited in 1934, 293 U.S. 58, pp.293 U.S. 59. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=MK1ML6JIAXI3Z8D.
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