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United States v. Knox, 396 U.S. 77 (1969)
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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. Knox, 396 U.S. 77 (1969)
United States v. Knox No. 17 Argued October 14, 1969 Decided December 8, 1969 396 U.S. 77
APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE WESTERN DISTRICT OF TEXAS
Syllabus
This is an appeal by the Government from the dismissal of two counts of an indictment charging appellee with violating 18 U.S.C. § 1001 by making false statements in wagering tax forms required by 26 U.S.C. § 4412. The District Court dismissed the indictment, reasoning that appellee could not be prosecuted for "failure to answer the wagering form correctly," since his privilege against self-incrimination would have prevented prosecution for "failure to answer the form in any respect."
Held:
1. One who furnishes false information to the Government in feigned compliance with a statutory requirement cannot defend against prosecution for his fraud by challenging the validity of the requirement itself. Bryson v. United States, ante, p. 64. Pp. 79-80.
2. By filing false statements, appellee took a course other than the one that § 4412 was designed to compel, a course that the Fifth Amendment gave him no privilege to take. Pp. 81-82.
3. Whether, as appellee argues, he gave the false information under the duress of §§ 4412 and 7203 of the Internal Revenue Code, or his false statements were not made "willfully" as required by 18 U.S.C. § 1001, must be determined initially at his trial. Pp. 82-84.
298 F.Supp. 1260, reversed.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Knox, 396 U.S. 77 (1969) in 396 U.S. 77 396 U.S. 78. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=W8AUNMLABNF7114.
MLA: U.S. Supreme Court. "Syllabus." United States v. Knox, 396 U.S. 77 (1969), in 396 U.S. 77, page 396 U.S. 78. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=W8AUNMLABNF7114.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Knox, 396 U.S. 77 (1969). cited in 1969, 396 U.S. 77, pp.396 U.S. 78. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=W8AUNMLABNF7114.
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