United States v. Noveck
273 U.S. 202 (1927)

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U.S. Supreme Court

United States v. Noveck, 273 U.S. 202 (1927)

United States v. Noveck

No. 395

Argued January 5, 1927

Decided January 24, 1927

273 U.S. 202

Syllabus

Section 253 of the Revenue Act of 1918 (id., Rev. Act of 1921) by making it an offense willfully to attempt in any manner to defeat or

Page 273 U. S. 203

evade an income tax, did not repeal the general perjury statute (Crim.Code § 125) as applied to income tax returns. P. 273 U. S. 206.

Reversed.

Error to a judgment of the district court sustaining a motion in arrest and vacating a sentence for perjury. See also271 U. S. 201.

Page 273 U. S. 204

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