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Spies v. United States, 317 U.S. 492 (1943)
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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.
Spies v. United States, 317 U.S. 492 (1943)
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Spies v. United States No. 278 Argued December 18, 1942 Decided January 11, 1943 317 U.S. 492
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
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. 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.
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Chicago:
U.S. Supreme Court, "Syllabus," Spies v. United States, 317 U.S. 492 (1943) in 317 U.S. 492 Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=5EIJNDJYAPRZ45W.
MLA:
U.S. Supreme Court. "Syllabus." Spies v. United States, 317 U.S. 492 (1943), in 317 U.S. 492, Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=5EIJNDJYAPRZ45W.
Harvard:
U.S. Supreme Court, 'Syllabus' in Spies v. United States, 317 U.S. 492 (1943). cited in 1943, 317 U.S. 492. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=5EIJNDJYAPRZ45W.
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