United States v. Noveck, 273 U.S. 202 (1927)

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United States v. Noveck


No. 395


Argued January 5, 1927
Decided January 24, 1927
273 U.S. 202

ERROR TO THE UNITED STATES DISTRICT COURT
FOR THE SOUTHERN DISTRICT OF NEW YORK

Syllabus

Section 253 of the Revenue Act of 1918 (id., Rev. Act of 1921) by making it an offense willfully to attempt in any manner to defeat or evade an income tax, did not repeal the general perjury statute (Crim.Code § 125) as applied to income tax returns. P. 206.

Reversed.

Error to a judgment of the district court sustaining a motion in arrest and vacating a sentence for perjury. See also 271 U.S. 201.