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ACHILLI V. UNITED STATES, 353 U. S. 373 (1957)

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U.S. Supreme Court

Achilli v. United States, 353 U.S. 373 (1957)

Achilli v. United States

Nos. 430 and 834

Argued May 2, 1957

Decided May 27, 1957

353 U.S. 373

Syllabus

Petitioner was indicted, convicted, and sentenced under § 145 (b) of the Internal Revenue Code of 1939 for the felony of willfully attempting to evade federal income taxes by filing false and fraudulent returns.

Held: Section 3616(a) of the Internal Revenue Code of 1939, which makes it a misdemeanor for a person to deliver to the Collector

"any false or fraudulent list, return, account, or statement, with intent to defeat or evade the valuation, enumeration, or assessment intended to be made . . . ,"

does not apply to this offense, and the felony conviction and sentence under § 145(b) are sustained. Pp. 353 U. S. 373-379.

234 F.2d 797 affirmed.





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