Spies v. United StatesAnnotate this Case
317 U.S. 492 (1943)
U.S. Supreme Court
Spies v. United States, 317 U.S. 492 (1943)
Spies v. United States
Argued December 18, 1942
Decided January 11, 1943
317 U.S. 492
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. 317 U. S. 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.