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

Name: Spies v. United States, 317 U.S. 492 (1943) - Syllabus
Author: U.S. Supreme Court

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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 May 6, 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. 6 May. 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 6 May 2025, from http://www.originalsources.com/Document.aspx?DocID=5EIJNDJYAPRZ45W.

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