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Palermo v. United States, 360 U.S. 343 (1959)
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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.
Palermo v. United States, 360 U.S. 343 (1959)
Palermo v. United States No. 471 Argued April 28, 1959 Decided June 22, 1959 360 U.S. 343
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
During the trial in a Federal District Court at which petitioner was convicted of knowingly and willfully evading the payment of income taxes for the years 1950, 1951, and 1952, an important issue was whether his handwritten record of dividends received in 1951 and 1952 had been given to an accounting firm while it was preparing his returns for those years, rather than in 1953, after revenue agents had begun investigating his returns. To impeach the testimony of a partner in the accounting firm that they had not received this record until 1953, petitioner called for and obtained the production of certain documents in the possession of the Government, but he was denied production of a 600-word memorandum summarizing parts of a 3 1/2-hour interrogation of the witness by a government agent.
Held: such memorandum was not a "statement" of the kind required to be produced under the so-called Jencks Act, 18 U.S.C. § 3500; its production was properly denied; and the conviction is sustained. Pp. 343-356.
258 F.2d 397 affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," Palermo v. United States, 360 U.S. 343 (1959) in 360 U.S. 343 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=Y2Z34DX8NQ1PCMV.
MLA: U.S. Supreme Court. "Syllabus." Palermo v. United States, 360 U.S. 343 (1959), in 360 U.S. 343, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=Y2Z34DX8NQ1PCMV.
Harvard: U.S. Supreme Court, 'Syllabus' in Palermo v. United States, 360 U.S. 343 (1959). cited in 1959, 360 U.S. 343. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=Y2Z34DX8NQ1PCMV.
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