Source: http://www.chanrobles.com/usa/us_supremecourt/273/202/case.php
Timestamp: 2019-04-24 20:14:58+00:00

Document:
evade an income tax, did not repeal the general perjury statute (Crim.Code § 125) as applied to income tax returns. P. 273 U. S. 206.
was sentenced to a fine of $2,000 and to imprisonment for four months. He paid the fine, and was taken into custody.
sentence by any proceeding in the district court, continues to prosecute the writ of error. Compare Keyser v. Farr, 105 U. S. 265.
The jurisdiction of this Court is conceded. The sole question requiring discussion is whether § 253 of the Revenue Act of 1918 (reenacted as § 253 of the Revenue Act of 1921) repeals, as to false tax returns, § 125 of the Criminal Code. There was confessedly no express repeal, and it is clear that the two sections are not inconsistent. Noveck's contention is that a repeal was effected because Congress manifested the intention of supplanting the provision of the Criminal Code, insofar as it relates to perjury in income tax returns, by embodying in the Revenue Act all provisions dealing with the various methods of defeating or evading taxes therein imposed. The argument is that § 253 of the Revenue Act includes within its condemnation anyone "who willfully attempts in any manner to defeat or evade the tax imposed by this title;" that perjury to an income tax return is one manner or method of defeating or evading the tax, and that, since all methods are made punishable under § 253, Congress must have intended that perjury in making false returns should no longer be punishable under § 125.
to defeat or evade the Revenue Law may be committed without verification of a false tax return. Emmich v. United States, 298 F. 5, 10. Congress, having power to make both the false swearing and the use of the false affidavit punishable, Albercht v. United States, ante, p. 273 U. S. 1, did so. Compare United States v. Rabinowich, 238 U. S. 78; Kennedy v. United States, 265 U. S. 344. The fact that perjury is a felony, while filing a false return is only a misdemeanor, presented no obstacle. Compare United States v. Lawrence, 26 Fed.Cas. No. 15,272. There is nothing in the history of the revenue legislation which should lead us to a different conclusion. Our decision is in accord with the view taken by those circuit courts of appeals which have dealt with the question. Levin v. United States, 5 F.2d 598, 600; Steinberg v. United States, 14 F.2d 564.
"Whoever, having taken an oath before a competent tribunal, officer, or person, in any case in which a law of the United States authorizes an oath to be administered, that he will testify, declare, depose, or certify truly, or that any written testimony, declaration, deposition, or certificate by him subscribed is true, shall willfully and contrary to such oath state or subscribe any material matter which he does not believe to be true, is guilty of perjury, and shall be fined not more than two thousand dollars and imprisoned not more than five years."
"That any individual, corporation, or partnership required under this title to pay or collect any tax, to make a return, or to supply information, who fails to pay or collect such tax, to make such return, or to supply such information at the time or times required under this title shall be liable to a penalty of not more than $1,000. Any individual, corporation, or partnership, or any officer or employee of any corporation or member or employee of a partnership, who willfully refuses to pay or collect such tax, to make such return, or to supply such information at the time or times required under this title, or who willfully attempts in any manner to defeat or evade the tax imposed by this title, shall be guilty of a misdemeanor and shall be fined not more than $10,000 or imprisoned for not more than one year, or both, together with the costs of prosecution."
The wording follows exactly that of § 253 of the Revenue Act of 1918, 40 Stat. 1057, 1085, c. 18, under which Noveck made the return in question.

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