Sullivan v. United States,
348 U.S. 170 (1954)

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U.S. Supreme Court

Sullivan v. United States, 348 U.S. 170 (1954)

Sullivan v. United States

No. 64

Argued November 8, 1954

Decided December 6, 1954

348 U.S. 170


1. The provision of 26 U.S.C. § 3740 barring suits for the recovery of taxes unless the Attorney General directs that the suit be commenced applies only to civil suits, and not to criminal proceedings, and does not vitiate indictments based on evidence which a United States Attorney presented to the grand jury without the authorization of the Attorney General. Pp. 348 U. S. 171-172.

2. Section 5 of Executive Order No. 6166, and Circular Letter No. 2431 of the Department of Justice, did not limit the action of the grand jury in respect to cases concerning violations of the internal revenue laws, and the grand jury in this case was free to consider the evidence which was presented to it by the United States Attorney without authorization of the Attorney General. Pp. 348 U. S. 172-174.

3. The District Court did not abuse its discretion in denying petitioner's motion, after sentence, for leave to withdraw his pleas of nolo contendere, since petitioner failed to show the "manifest injustice" which, under Rule 32(d) of the Federal Rules of Criminal Procedure, would warrant permitting him to withdraw his pleas. Pp. 348 U. S. 174-175.

212 F.2d 125 affirmed.

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