Rau v. United States
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Southern District of New York. Seymour E. Rau was convicted of violating Act Cong. Oct. 3, 1917, § 1004, making it .a criminal offense to fail to file an income tax return as prescribed by law, and he brings error.
1Opinion of the Court
MANTON, J., Circuit Judge.
The defendant was indicted and convicted for a violation of section 1004 of the Act of Congress of October 3, 1917, c. 63, 40 Stat. 325 (Comp. St. 1918, § 5896b). This statute makes it a criminal offense for a failure to file an income tax return as prescribed by law. The indictment contains two counts, charging a failure to file a return for the year 1916, and one for the year 1917. The conviction was had on both counts. It was conceded that the defendant did not file a return. The returns for 1916 and 1917 were required to be filed on or before March 1st of the…
2Cases cited5 opinions
- People v. . MolineuxNew York Court of Appeals · 1901
- United States v. ChouteauSupreme Court of the United States · 1881
- People v. . De GarmoNew York Court of Appeals · 1904
- People v. . GreenwallNew York Court of Appeals · 1888
- Willingham v. United StatesCourt of Appeals for the Fifth Circuit · 1913
3Cited by23 opinions
- David v. Yarborough v. United StatesCourt of Appeals for the Fourth Circuit · 1956
- Montgomery v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- United States v. Harry v. MohneyCourt of Appeals for the Sixth Circuit · 1992
- National City Bank of New York v. HelveringCourt of Appeals for the Second Circuit · 1938
- United States v. SagerCourt of Appeals for the Second Circuit · 1931
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