Case Name: UNITED STATES, Appellee, v. Murray R. SPIES, Appellant
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1942-06-19
Citations: 128 F.2d 743
Docket Number: No. 280
Parties: UNITED STATES, Appellee, v. Murray R. SPIES, Appellant.
Judges: Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 128
Pages: 743–743

Head Matter:
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.

Opinion:
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.