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United States v. Sue N. Robinson
See also Moore v. United States, 254 F.2d 213 (5th Cir.) (holding that an unsigned tax return form was sufficient evidence to support a conviction for tax evasion), cert. denied, 357 U.S. 926 , 78 S.Ct. 1371 , 2 L.Ed.2d 1370 (1958); Montgomery v. United States, 203 F.2d 887 (5th Cir.1953) (same). 2 The filing of a “return” is not an element of the crime of tax evasion: “ ‘[t]he real character of the offense lies, not in the failure to file a return, or in the filing of a false return, but rather in the attempt to defraud the government by-evading the tax.’ ” Gariepy, 220 F.2d at 25…
Retrieving the full opinion text from the archive…
Elgin Corporation
v.
Atlas Building Products Co.
v.
Atlas Building Products Co.
No. 988.
Supreme Court of the United States.
Jun 23, 1958.
Dee C. Blythe for petitioner. William A. Sloan and J. F. Hulse for respondent.
Published
C. A. 10th Cir. Certiorari denied.