No. 54.

314 U.S. 513 (1942)


Supreme Court of United States.

Decided January 5, 1942.

Attorney(s) appearing for the Case

Mr. Gordon B. Tweedy, with whom Assistant Solicitor General Fahy, Assistant Attorney General Clark, and Mr. Arnold Raum were on the brief, for the United States.

Mr. John L. McInerney, with whom Messrs. Matthias Concannon and Sidney R. Zatz were on the brief, for respondent in No. 54.

Mr. Joseph A. Struett, with whom Messrs. George K. Bowden and Warren Canaday were on the brief, for respondents in Nos. 55 and 56.

MR. JUSTICE BLACK delivered the opinion of the Court.

Section 145 of the Revenue Act of 1932 provides that "any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony . . ." 47 Stat. 217. (There are identical provisions in the Revenue Acts of...

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