Achilli v. United States

Petitioner was charged in a three-count indictment under § 145 (b) of the Internal Revenue Code of 1939 with the felony of wilfully attempting to evade federal *374income taxes by filing a false return.1 Upon conviction, he was sentenced to concurrent two-year prison terms and was fined $2,000 on each count. The Court of Appeals for the Seventh Circuit reversed the conviction on count one, but affirmed the convictions on counts two and three. 234 F. 2d 797. We granted certiorari limited to a question of general importance in the enforcement of the income tax, namely, whether petitioner could be…