US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

SULLIVAN V. UNITED STATES, 348 U. S. 170 (1954)

Subscribe to Cases that cite 348 U. S. 170 RSS feed for this section

U.S. Supreme Court

Sullivan v. United States, 348 U.S. 170 (1954)

Sullivan v. United States

No. 64

Argued November 8, 1954

Decided December 6, 1954

348 U.S. 170


1. The provision of 26 U.S.C. § 3740 barring suits for the recovery of taxes unless the Attorney General directs that the suit be commenced applies only to civil suits, and not to criminal proceedings, and does not vitiate indictments based on evidence which a United States Attorney presented to the grand jury without the authorization of the Attorney General. Pp. 348 U. S. 171-172.

2. Section 5 of Executive Order No. 6166, and Circular Letter No. 2431 of the Department of Justice, did not limit the action of the grand jury in respect to cases concerning violations of the internal revenue laws, and the grand jury in this case was free to consider the evidence which was presented to it by the United States Attorney without authorization of the Attorney General. Pp. 348 U. S. 172-174.

3. The District Court did not abuse its discretion in denying petitioner's motion, after sentence, for leave to withdraw his pleas of nolo contendere, since petitioner failed to show the "manifest injustice" which, under Rule 32(d) of the Federal Rules of Criminal Procedure, would warrant permitting him to withdraw his pleas. Pp. 348 U. S. 174-175.

212 F.2d 125 affirmed.

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™