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United States v. Sullivan, 274 U.S. 259 (1927)
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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. Sullivan, 274 U.S. 259 (1927)
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United States v. Sullivan No. 851 Argued April 27, 1927 Decided May 16, 1927 274 U.S. 259
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FOURTH CIRCUIT
Syllabus
1. Gains from illicit traffic in liquor are subject to the income tax. P. 263.
2. The Fifth Amendment does not protect the recipient of such income from prosecution for willful refusal to make any return under the income tax law. P. 263.
3. If disclosures called for by the return are privileged by the Amendment, the privilege should be claimed in the return. P. 264.
15 F.2d 809 reversed.
Certiorari (273 U.S. 689) to a judgment of the circuit court of appeals which reversed a judgment of the district court sentencing Sullivan for willfully refusing to make a return of net income under the Revenue Act of 1921.
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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Sullivan, 274 U.S. 259 (1927) in 274 U.S. 259 274 U.S. 262. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=52RLEF3P9CSREY1.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Sullivan, 274 U.S. 259 (1927), in 274 U.S. 259, page 274 U.S. 262. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=52RLEF3P9CSREY1.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Sullivan, 274 U.S. 259 (1927). cited in 1927, 274 U.S. 259, pp.274 U.S. 262. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=52RLEF3P9CSREY1.
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