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BERRA v. UNITED STATES

No. 60.

351 U.S. 131 (1956)

BERRA v. UNITED STATES.

Supreme Court of United States.

Decided April 30, 1956.

Attorney(s) appearing for the Case

Stanley M. Rosenblum argued the cause for petitioner. With him on the brief were Mark M. Hennelly and Sidney M. Glazer.

Philip Elman argued the cause for the United States. With him on the brief were Solicitor General Sobeloff, Acting Assistant Attorney General Rice, Joseph M. Howard and Dickinson Thatcher.

MR. JUSTICE HARLAN delivered the opinion of the Court.

Petitioner was charged, in a three-count indictment, with wilfully attempting to evade federal income taxes for 1951, 1952, and 1953 by filing with the Collector "false and fraudulent" tax returns, "in violation of Section 145 (b), Title 26, United States Code."1 That section of the Internal Revenue Code of 1939, 53 Stat. 63, provided:

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