Oliver v. United States
| Decision Date | 05 January 1932 |
| Docket Number | No. 4546.,4546. |
| Citation | 54 F.2d 48 |
| Parties | OLIVER v. UNITED STATES. |
| Court | U.S. Court of Appeals — Seventh Circuit |
James J. Barbour, of Chicago, Ill., for appellant.
George E. Q. Johnson, U. S. Atty., and Jacob I. Grossman and Dwight H. Green, Asst. U. S. Attys., all of Chicago, Ill.
Before EVANS and SPARKS, Circuit Judges, and BALTZELL, District Judge.
Appellant was charged in four separate indictments with violations of the income tax laws.
For the purpose of trial, the four indictments were consolidated, and a jury trial waived. A finding and judgment of guilty was entered upon three indictments and of not guilty upon one indictment. Two of the indictments upon which appellant was tried and convicted charged that he did willfully attempt to evade and defeat certain income tax for which it is charged he is liable for the calendar year 1927. The other indictment upon which he was tried and convicted was in three counts; the first charging that he did willfully fail to make an income tax return for the year 1926, the second for the year 1927, and the third for the year 1928.
The two indictments charging a willful attempt to evade and defeat the income tax are based upon section 1114 (b) of the Revenue Act of 1926 (26 USCA § 1266) which reads as follows: "Any person required under this act to collect, account for and pay over any tax imposed by this Act, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this Act or the payment thereof, shall, * * * be guilty of a felony."
The indictment charging a willful failure to make an income tax return is based upon section 1114 (a) of the Revenue Act of 1926 (26 USCA § 1265) which reads as follows: "Any person required under this Act to pay any tax, or required by law or regulations made under authority thereof to make a return, keep any records, or supply any information, for the purposes of the computation, assessment, or collection of any tax imposed by this title, who willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, * * * be guilty of a misdemeanor. * * *"
It is also provided in the Revenue Act that every individual having a net income for the taxable year of $3,500 or over, if married and living with husband or wife, and every individual having a gross income for the taxable year of $5,000 or over, regardless of the amount of his net income, shall, under oath, make a return stating specifically the items of his gross income and the deductions and credits allowed. 26 USCA § 964. If the return is made for the calendar year, it shall be made on or before the 15th day of March following. The term "gross income" as used in the Revenue Act is defined as follows: * * *" 26 USCA § 954.
Appellant attacks the validity of the indictments and the legality of the sentences, as imposed by the trial judge. Indictments similar to those in this case have recently been upheld by this court. The legality of sentences similar to those imposed in ...
To continue reading
Request your trial
-
United States v. Stoehr
...After the filing date defendant could not escape criminal responsibility merely by paying the additional tax. See Oliver v. United States, 7 Cir., 1931, 54 F.2d 48, 49; United States v. McCormick, supra, 67 F.2d at page 868; Mertens, § 55.38; United States v. La Fontaine, D.C.Md.1931, 54 F.......
-
United States v. Florida
...if the amount exceeds exemptions and deductions, that the income is taxable. United States v. Miro 2 Cir., 60 F. 2d 58; Oliver v. United States 7 Cir., 54 F.2d 48, certiorari denied, 285 U.S. 543, 52 S.Ct. 393, 76 L.Ed. 935; Guzik v. United States 7 Cir., 54 F.2d 618, certiorari denied, 285......
-
Harris v. Comm'r of Internal Revenue (In re Estate of Mason)
...cert. denied 338 U.S. 949 (1950); Mauch v. Commissioner, 113 F.2d 555 (3d Cir. 1940), affg. 35 B.T.A. 617 (1937); Oliver v. United States 54 F.2d 48 (7th Cir. 1931), cert. denied 285 U.S. 543 (1932); John Harper, 54 T.C. 1121 (1970); Thomas B. Jones, 29 T.C. 601 (1957); Joseph Calafato, 42 ......
-
Bryan v. United States
...for the jury alone. Malone v. United States, 7 Cir., 94 F.2d 281, 288; Guzik v. United States, 7 Cir., 54 F.2d 618, 620; Oliver v. United States, 7 Cir., 54 F.2d 48, 50; United States v. Johnson, 319 U.S. 503, 63 S.Ct. 1233; 87 L.Ed. The evidence here is amply sufficient to justify the verd......