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

SANSONE V. UNITED STATES, 380 U. S. 343 (1965)

Subscribe to Cases that cite 380 U. S. 343 RSS feed for this section

U.S. Supreme Court

Sansone v. United States, 380 U.S. 343 (1965)

Sansone v. United States

No. 365

Argued March 10, 1965

Decided March 29, 1965

380 U.S. 343


Petitioner was indicted for willfully attempting to evade federal income taxes in violation of 26 U.S.C. § 7201. At the end of his trial, he requested that the jury be instructed that it could acquit him of that offense, a felony, but could convict him of the lesser included misdemeanors of willfully filing a fraudulent or false return in violation of § 7207, or willfully failing to pay his taxes when due in violation of § 7203. The request was denied, and petitioner was found guilty. The Court of Appeals upheld the conviction.


1. Since § 7207 applies to income tax violations, as §§ 7201 and 7203 clearly do, with obvious overlapping among them, the lesser included offense doctrine would be applicable in an appropriate case. Pp. 380 U. S. 347-349.

2. A lesser included offense instruction is proper only where the charged greater offense requires that the jury find a disputed factual element which is not a requisite for conviction of the lesser included offense. Berra v. United States, 351 U. S. 131, followed. Pp. 380 U. S. 349-350.

3. There were here no disputed issues of fact which would justify instructions to the jury that it could find that petitioner had committed all the elements of §§ 7203 and 7207 without having violated § 7201, and so petitioner was not entitled to lesser included offense instructions. Pp. 380 U. S. 350-354.

334 F.2d 287 affirmed. chanroblesvirtualawlibrary

Page 380 U. S. 344

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 |™