Opinion · United States Court of Appeals for the Second Circuit

UNITED STATES v. SPIES, 128 F.2d 743 (2nd Cir. 1942)

UNITED STATES, Appellee, v. Murray R. SPIES, Appellant., 128 F.2d 743 (2d Cir. 1942)

Type
Opinion
Court
United States Court of Appeals for the Second Circuit
Jurisdiction
Federal
Date
1942-06-19
Topic
general

UNITED STATES v. SPIES, 128 F.2d 743 (2nd Cir. 1942) UNITED STATES, Appellee, v. Murray R. SPIES, Appellant. No. 280.Circuit Court of Appeals, Second Circuit.

Citator

UpLaw has not yet analyzed UNITED STATES v. SPIES, 128 F.2d 743 (2nd Cir. 1942). The absence of a flag is not a finding that it is good law.

UNITED STATES v. SPIES,128 F.2d 743(2nd Cir. 1942)
UNITED STATES, Appellee, v. Murray R. SPIES, Appellant.
No. 280.
Circuit Court of Appeals, Second Circuit.
June 19, 1942.
On appeal from a judgment of conviction of the District Court for the Southern District of New York upon an indictment for attempting to defeat and evade an income tax under Section 145(b), Title 26 U.S.C.A. Int.Rev.Code.
David V. Cahill, of New York City, for appellant.

Edward J. Behrens, of New York City, for the appellee.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
PER CURIAM.
The only question upon this appeal of enough importance to demand notice is the judge's charge, which followed the interpretation put upon § 145(b), 26 U.S.C.A. Int.Rev. Code, in O'Brien v. United States, 7 Cir.,51 F.2d 193, which we followed in United States v. Miro,60 F.2d 58. We all agree that we must continue so to construe the section until the Supreme Court decides otherwise; but Judge L. HAND wishes it to appear that as a new matter he would decide otherwise, and would reverse this conviction in accordance with the reasoning of Judge Alschuler's dissent in O'Brien v. United States, supra, which appears to him unanswerable.

Conviction affirmed.