UNITED STATES v. SULLIVAN

No. 851.

274 U.S. 259 (1927)

UNITED STATES v. SULLIVAN.

Supreme Court of United States.

Decided May 16, 1927.


Attorney(s) appearing for the Case

Assistant Attorney General Willebrandt, with whom Solicitor General Mitchell, and Messrs. A.W. Gregg, General Counsel, Bureau of Internal Revenue, Sewall Key, Attorney in the Department of Justice, and Raymond L. Joy, were on the brief, for the United States.

Mr. Frederick W. Aley, with whom Mr. E. Willoughby Middleton was on the brief, for respondent.


MR. JUSTICE HOLMES delivered the opinion of the Court.

The defendant in error was convicted of wilfully refusing to make a return of his net income as required by the Revenue Act of 1921; November 23, 1921, c. 136, §§ 223 (a), 253; 42 Stat. 227, 250, 268. The judgment was reversed by the Circuit Court of Appeals. 15 F.2d 809. A writ of certiorari was granted by this Court.

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