Legal Opinion
United States v. Ragen
Supreme Court of the United States
Decided February 2, 1942No. Nos. 54, 55, and 56PublishedCited by 218 opinions
1Opinion of the CourtJustice Black
Section 145 of the Revenue Act of 1932 provides that “any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the pay ment thereof, shall, in addition to other penalties provided by law, be guilty of a felony ...” 47 Stat. 217. (There are identical provisions in the Revenue Acts of 1934 and 1936. 48 Stat. 725; 49 Stat. 1703.) Petitioners were indicted, tried, and convicted in the District Court for conspiracy to violate, and for violation of, this provision. The Circuit Court of Appeals, one judge dissenting, reversed. United States v. Molasky, 118…
2Cases cited10 opinions
- Berger v. United StatesSupreme Court of the United States · 1935
- Nash v. United StatesSupreme Court of the United States · 1913
- United States v. L. Cohen Grocery Co.Supreme Court of the United States · 1921
- International Harvester Co. of America v. KentuckySupreme Court of the United States · 1914
- Hygrade Provision Co. v. ShermanSupreme Court of the United States · 1925
5 more not listed; retrieve them via the Exa API.
3Cited by218 opinions
- Roth v. United StatesSupreme Court of the United States · 1957
- Miller v. CaliforniaSupreme Court of the United States · 1973
- Screws v. United StatesSupreme Court of the United States · 1945
- Colautti v. FranklinSupreme Court of the United States · 1979
- American Communications Assn. v. DoudsSupreme Court of the United States · 1950
213 more not listed; retrieve them via the Exa API.