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United States v. Beacon Brass Co., 344 U.S. 43 (1952)
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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. Beacon Brass Co., 344 U.S. 43 (1952)
United States v. Beacon Brass Co. No. 30 Argued October 23, 1952 Decided November 10, 1952 344 U.S. 43
APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF MASSACHUSETTS
Syllabus
A willful attempt to evade or defeat taxes by making false statements to Treasury representatives violates § 145(b) of the Internal Revenue Code, 26 U.S.C. § 145(b), and is not punishable exclusively under § 35(A) of the Criminal Code, 18 U.S.C. § 1001, which outlaws the willful making of false statements "in any matter" within the jurisdiction of any department or agency of the United States. Pp. 43-47.
106 F.Supp. 510 reversed.
The District Court dismissed an indictment under § 145(b) of the Internal Revenue Code, 26 U.S.C. § 145(b), on the ground that it failed to charge an offense thereunder. 106 F.Supp. 510. On direct appeal to this Court under 18 U.S.C. § 3731, reversed, p. 47.
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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Beacon Brass Co., 344 U.S. 43 (1952) in 344 U.S. 43 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=8KKRMML3LRH7JDA.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Beacon Brass Co., 344 U.S. 43 (1952), in 344 U.S. 43, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=8KKRMML3LRH7JDA.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Beacon Brass Co., 344 U.S. 43 (1952). cited in 1952, 344 U.S. 43. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=8KKRMML3LRH7JDA.
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