Case ID: f2d_128/html/0743-03.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

UNITED STATES, Appellee, v. Murray R. SPIES, Appellant.
    No. 280.
    Circuit Court of Appeals, Second Circuit.
    June 19, 1942.
    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.