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

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U.S. Supreme Court

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

Spies v. United States

No. 278

Argued December 18, 1942

Decided January 11, 1943

317 U.S. 492

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. 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.

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