|
|
Ingram v. United States, 360 U.S. 672 (1959)
Contents:
Show Summary
Hide Summary
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.
Ingram v. United States, 360 U.S. 672 (1959)
Ingram v. United States No. 457 Argued April 30, 1959 Decided June 29, 1959 360 U.S. 672
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
The four petitioners and certain others were convicted of violating 18 U.S.C. § 371 by conspiring to evade and defeat the payment of the federal taxes imposed on lottery operations. All of them had participated in the conduct of, and in an attempt to conceal, lottery operations which were violations of state law. Two of the petitioners were proprietors of the enterprise, and were liable for the federal wagering taxes, and they failed to pay them. The other two were mere employees who were not liable for the payment of such taxes, and there was nothing in the record to show that they knew that the taxes had not been paid.
Held:
1. The evidence was sufficient to support a conclusion that the two petitioners who were proprietors of the business were parties to an agreement to attempt to defeat or evade payment of the federal wagering taxes imposed upon them, and their convictions are sustained. Pp. 676-677.
2. Since there is nothing in the record to show that the two petitioners who were mere employees knew of the proprietors’ liability for these taxes, the record is insufficient to show that they were parties to a conspiracy to evade and defeat the payment of such taxes, and their convictions cannot stand. Pp. 677-681.
259 U.S. 886 affirmed in part and reversed in part.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Ingram v. United States, 360 U.S. 672 (1959) in 360 U.S. 672 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=PTUS6LXJ3ZQKTFI.
MLA: U.S. Supreme Court. "Syllabus." Ingram v. United States, 360 U.S. 672 (1959), in 360 U.S. 672, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=PTUS6LXJ3ZQKTFI.
Harvard: U.S. Supreme Court, 'Syllabus' in Ingram v. United States, 360 U.S. 672 (1959). cited in 1959, 360 U.S. 672. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=PTUS6LXJ3ZQKTFI.
|