United States v. Noveck, No. 395

CourtUnited States Supreme Court
Writing for the CourtBRANDEIS
Citation273 U.S. 202,47 S.Ct. 341,71 L.Ed. 610
PartiesUNITED STATES v. NOVECK
Docket NumberNo. 395
Decision Date24 January 1927

273 U.S. 202
47 S.Ct. 341
71 L.Ed. 610
UNITED STATES

v.

NOVECK.

No. 395.
Argued Jan. 5, 1927.
Decided Jan. 24, 1927.

Page 203

The Attorney General and Mrs. Mabel Walker Willebrandt, Asst. Atty. Gen., for the United States.

Mr. Ben A. Matthews, of New York City, for defendant in error.

[Argument of Counsel from page 203 intentionally omitted]

Page 204

Mr. Justice BRANDEIS delivered the opinion of the Court.

Noveck was indicted in two counts under section 125 of the Criminal Code (Comp. St. § 10295), in the federal court for southern New York, for perjury in making returns for the purpose of taxation.1 To the first count he pleaded the statute of limitations. The District Court sustained the plea, and its judgment was affirmed in United States v. Noveck, 271 U. S. 201, 46 S. Ct. 476, 70 L. Ed. 904. To the second count he filed both a demurrer and a motion to quash, on the ground that it did not state facts sufficient to constitute an offense. The objection was overruled. Thereupon Noveck pleaded guilty. He

Page 205

was sentenced to a fine of $2,000 and to imprisonment for four months. He paid the fine and was taken into custody.

While Noveck was still in prison the United States Circuit Court of Appeals for the Second Circuit held, in Steinberg v. United States, an unreported opinion, that section 125 of the Criminal Code had been repealed, so far as concerns perjury on tax returns, by section 253 of the Revenue Act of 1921, 42 Stat. 227, 268, c. 136 (Comp. St. § 6336 1/8 v), which makes it an offense willfully to attempt in any manner to defeat or evade a tax.2 The term of the District Court at which Noveck was sentenced not having ended, he moved immediately to vacate the sentence. The motion was granted, a motion in arrest of judgment was sustained, and the court allowed this writ of error under the Criminal Appeals Act. Act March 2, 1907, c. 2564, 34 Stat. 1246 (Comp. St. § 1704). After the docketing of the case in this court, the Circuit Court of Appeals withdrew its unreported opinion in the Steinberg Case and, reversing itself, held that the Revenue Act of 1921 did not repeal section 125 of the Criminal Code as applied to perjury on tax returns. 14 F.(2d) 564. The government, deeming it impossible to reinstate Noveck's

Page 206

sentence by any proceeding in the District Court, continues to prosecute the writ of error. Compare Keyser v. Farr, 105 U. S. 265, 26 L. Ed. 1025.

The jurisdiction of this court is conceded. The sole question requiring discussion is whether section 253 of the Revenue Act of 1918 (re-enacted as section 253 of the Revenue Act of 1921) repeals, as to false tax returns, section 125 of the Criminal Code. There was confessedly no express repeal; and it is clear that the two sections are not inconsistent. Noveck's contention is that a repeal was effected, because Congress manifested the intention of supplanting the provision of the Criminal...

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37 practice notes
  • United States v. Tomlinson, No. CR83-0053-B.
    • United States
    • United States District Courts. 10th Circuit. District of Wyoming
    • November 17, 1983
    ...1957). See e.g. United States v. Beacon Brass Co., 344 U.S. 43, 45, 73 S.Ct. 77, 78, 97 L.Ed. 61 (1952), United States v. Noveck, 273 U.S. 202, 206, 47 S.Ct. 341, 341-42, 71 L.Ed. 610 (1927). The primary question is whether both offenses are proven by the same set of facts. The government m......
  • United States v. Kenny, No. 71-1886 to 71-1890.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (3rd Circuit)
    • May 22, 1972
    ...77, 97 L.Ed. 61 (1952); American Tobacco Co. v. United States, 328 U.S. 781, 66 S.Ct. 1125, 90 L.Ed. 1575 (1946); United States v. Noveck, 273 U.S. 202, 206, 47 S.Ct. 341, 71 L.Ed. 610 (1927); Gavieres v. United States, 220 U.S. 338, 31 S.Ct. 421, 55 L.Ed. 489 (1911); United States v. Samue......
  • United States v. Kohne, Crim. No. 71-254.
    • United States
    • United States District Courts. 3th Circuit. United States District Court (Eastern District of Pennsylvania)
    • August 25, 1972
    ...77, 97 L.Ed. 61 (1952); American Tobacco Co. v. United States, 328 U.S. 781, 66 S.Ct. 1125, 90 L.Ed. 1575 (1946); United States v. Noveck, 273 U.S. 202, 206, 47 S.Ct. 341, 71 L.Ed. 610 (1927); Gavieres v. United States, 220 U.S. 338, 31 S.Ct. 421, 55 L.Ed. 489 But, assuming the above to be ......
  • Rosenberg v. United States Appendix
    • United States
    • United States Supreme Court
    • June 17, 1953
    ...one criminal statute.' United States v. Beacon Brass Co., 1952, 344 U.S. 43, 45, 73 S.Ct. 77, 79; see also United States v. Noveck, 1927, 273 U.S. 202, 206, 47 S.Ct. 341, 71 L.Ed. 610; Gavieres v. United States, 1911, 220 U.S. 338, 31 S.Ct. 421, 55 L.Ed. 489. Nor does the partial overlap of......
  • Request a trial to view additional results
37 cases
  • United States v. Tomlinson, No. CR83-0053-B.
    • United States
    • United States District Courts. 10th Circuit. District of Wyoming
    • November 17, 1983
    ...1957). See e.g. United States v. Beacon Brass Co., 344 U.S. 43, 45, 73 S.Ct. 77, 78, 97 L.Ed. 61 (1952), United States v. Noveck, 273 U.S. 202, 206, 47 S.Ct. 341, 341-42, 71 L.Ed. 610 (1927). The primary question is whether both offenses are proven by the same set of facts. The government m......
  • United States v. Kenny, No. 71-1886 to 71-1890.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (3rd Circuit)
    • May 22, 1972
    ...77, 97 L.Ed. 61 (1952); American Tobacco Co. v. United States, 328 U.S. 781, 66 S.Ct. 1125, 90 L.Ed. 1575 (1946); United States v. Noveck, 273 U.S. 202, 206, 47 S.Ct. 341, 71 L.Ed. 610 (1927); Gavieres v. United States, 220 U.S. 338, 31 S.Ct. 421, 55 L.Ed. 489 (1911); United States v. Samue......
  • United States v. Kohne, Crim. No. 71-254.
    • United States
    • United States District Courts. 3th Circuit. United States District Court (Eastern District of Pennsylvania)
    • August 25, 1972
    ...77, 97 L.Ed. 61 (1952); American Tobacco Co. v. United States, 328 U.S. 781, 66 S.Ct. 1125, 90 L.Ed. 1575 (1946); United States v. Noveck, 273 U.S. 202, 206, 47 S.Ct. 341, 71 L.Ed. 610 (1927); Gavieres v. United States, 220 U.S. 338, 31 S.Ct. 421, 55 L.Ed. 489 But, assuming the above to be ......
  • Rosenberg v. United States Appendix
    • United States
    • United States Supreme Court
    • June 17, 1953
    ...one criminal statute.' United States v. Beacon Brass Co., 1952, 344 U.S. 43, 45, 73 S.Ct. 77, 79; see also United States v. Noveck, 1927, 273 U.S. 202, 206, 47 S.Ct. 341, 71 L.Ed. 610; Gavieres v. United States, 1911, 220 U.S. 338, 31 S.Ct. 421, 55 L.Ed. 489. Nor does the partial overlap of......
  • Request a trial to view additional results

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