Search Supreme Court Cases

SPIES V. UNITED STATES, 317 U. S. 492 (1943)

U.S. Supreme Court

Spies v. United States, 317 U.S. 492 (1943)

Spies v. United States

No. 278

Argued December 18, 1942

Decided January 11, 1943

317 U.S. 492


Section 145(b) of the Internal Revenue Code, making it a felony willfully to attempt to evade or defeat a tax, is not violated by willful omissions to make a return and pay a tax, defined in § 145(a) as misdemeanors. P. 317 U. S. 497.

128 F.2d 743 reversed.

Certiorari, post, p. 610, to review the affirmance of a conviction upon an indictment under 26 U.S.C. § 145(b) for attempting to evade and defeat a federal income tax.

Powered by Justia US Supreme Court Center: SPIES V. UNITED STATES, 317 U. S. 492 (1943)

Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.