Spies v. United States

Petitioner has been convicted of attempting to defeat and evade income tax, in violation of § 145 (b) of the Revenue Act of 1936, 49 Stat. 1648, 1703, now § 145 (b) of the Internal Revenue Code. The Circuit Court of Appeals found the assignment of error directed to the charge to the jury the only one of importance enough to notice. The charge followed the interpretation put upon this section of the statute in O’Brien v. United States, 51 F. 2d 193 (C. C. A. 7), and United States v. Miro, 60 F. 2d 58 (C. C. A. 2), which followed it. The Circuit Court of Appeals affirmed, stating that “we must…