ACHILLI V. UNITED STATES, 353 U. S. 373 (1957)
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U.S. Supreme Court
Achilli v. United States, 353 U.S. 373 (1957)
Achilli v. United States
Nos. 430 and 834
Argued May 2, 1957
Decided May 27, 1957
353 U.S. 373
Syllabus
Petitioner was indicted, convicted, and sentenced under § 145 (b) of the Internal Revenue Code of 1939 for the felony of willfully attempting to evade federal income taxes by filing false and fraudulent returns.
Held: Section 3616(a) of the Internal Revenue Code of 1939, which makes it a misdemeanor for a person to deliver to the Collector
"any false or fraudulent list, return, account, or statement, with intent to defeat or evade the valuation, enumeration, or assessment intended to be made . . . ,"
does not apply to this offense, and the felony conviction and sentence under § 145(b) are sustained. Pp. 353 U. S. 373-379.
234 F.2d 797 affirmed.