Spies v. United States

Supreme Court of the United States · Decided 1943-01-18

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From the opinion

Mr. Justice Jackson delivered the opinion of the Court. Petitioner has been convicted of attempting to defeat and evade income tax, in violation of § 145 (b) of the Revenue Act of 1936, 49 Stat. 1648 , 1703, now § 145 (b) of the Internal Revenue Code. The Circuit Court of Appeals found the assignment of error directed to…

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