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UNITED STATES V. SULLIVAN, 274 U. S. 259 (1927)

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U.S. Supreme Court

United States v. Sullivan, 274 U.S. 259 (1927)

United States v. Sullivan

No. 851

Argued April 27, 1927

Decided May 16, 1927

274 U.S. 259

Syllabus

1. Gains from illicit traffic in liquor are subject to the income tax. P. 274 U. S. 263.

2. The Fifth Amendment does not protect the recipient of such income from prosecution for willful refusal to make any return under the income tax law. P. 274 U. S. 263.

3. If disclosures called for by the return are privileged by the Amendment, the privilege should be claimed in the return. P. 274 U. S. 264.

15 F.2d 809 reversed.

Certiorari (273 U.S. 689) to a judgment of the circuit court of appeals which reversed a judgment of the district court sentencing Sullivan for willfully refusing to make a return of net income under the Revenue Act of 1921. chanroblesvirtualawlibrary

Page 274 U. S. 262





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