No. 324.

303 U.S. 391 (1938)


Supreme Court of United States.

Decided March 7, 1938.

Attorney(s) appearing for the Case

Mr. Edward S. Greenbaum, with whom Solicitor General Reed, Assistant Attorney General Morris, and Messrs. Sewall Key and Lucius A. Buck were on the brief, for petitioner.

Mr. William Wallace for respondent.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

Revenue Act of 1928, c. 852, § 293, 45 Stat. 791, provides, in dealing with assessment of deficiencies in income tax returns:

"(b) Fraud. — If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected and paid...

Let's get started


Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases