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Legal Opinion

Berra v. United States

Supreme Court of the United States

Decided April 30, 1956No. 60PublishedCited by 311 opinions

1Opinion of the CourtJustice Harlan

Petitioner was charged, in a three-count indictment, with wilfully attempting to evade federal income taxes for 1951,1952, and 1953 by filing with the Collector “false and fraudulent” tax returns, “in violation of Section 145 (b), Title 26, United States Code.”1 That section of the Internal Revenue Code of 1939, 53 Stat. 63, provided:

“Any person . . . who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than…

2Cases cited6 opinions

  1. Sparf v. United StatesSupreme Court of the United States · 1895
  2. Andres v. United StatesSupreme Court of the United States · 1948
  3. Stevenson v. United StatesSupreme Court of the United States · 1896
  4. Ekberg v. United StatesCourt of Appeals for the First Circuit · 1948
  5. Louis Berra v. United States of America, (Two Cases)Court of Appeals for the Eighth Circuit · 1955

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3Cited by311 opinions

  1. Beck v. AlabamaSupreme Court of the United States · 1980
  2. United States v. BatchelderSupreme Court of the United States · 1979
  3. Keeble v. United StatesSupreme Court of the United States · 1973
  4. Sansone v. United StatesSupreme Court of the United States · 1965
  5. Royster v. StateCourt of Criminal Appeals of Texas · 1981

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