United States Supreme Court Cases & Opinions

U.S. Supreme Court

United States v. Troy, 293 U.S. 58 (1934)

United States v. Troy

No. 25

Argued October 16, 1934

Decided November 5, 1934*

293 U.S. 58

Syllabus

1. That part of par. (b) of § 146 of the Revenue Act of 1928, which provides that any person who willfully attempts to defeat a tax shall be guilty of a felony, is applicable to an officer of a corporation who made a false return on its behalf in a willful attempt to defeat part of its tax, even though making a return for the corporation was no part of his duty. P. 293 U. S. 61.

2. The declaration of the same section, par. (c), that the term "person," as used in the section, shall include any officer, etc., of a corporation

Page 293 U. S. 59

who, as such, is under duty to perform the act in respect of which the violation occur, is to be read with the other provisions of the same section and with § 701, defining "person" and "including." P. 293 U. S. 61.

6 F.Supp. 315 reversed.

Appeal under the Criminal Appeals Act from a judgment quashing an indictment.