Legal Document

345 U.S. 457 73 Supreme Court Reporter 757 97 L.Ed. 1147 UNITED STATESv.CARROLL Number 442. Argued March 11 and 12, 1953. Decided April 27, Mr. Marvin E. Frankel, Washington, D.C., for appellant. Morris Atlantic Shenker, St. Louis, Mo., appellee. Justice DOUGLAS delivered the opinion of Court. 1 This is an appeal under Criminal Appeals Act, 18 United States Code KF62 § 3731, Annotated KF65 U5 from order District dismissing indictment. The indictment contains 101 counts. Each count alleges that appellee made payment a sum in excess $600 year to named individual—some 1948, some 1949, rest 1950. offense charged as each such wilful failure make return on Treasury Form 1099 violation 145(a) Internal Revenue Code, amended, 5(c), Current Tax Payment Act 1943, 57 Statutes-at-Large 126, 26 145(a), 145(a). 2 Section 147 amended by 202(c)(3) 62 110, provides any person making another or more calendar 'shall render true accurate Commissioner, regulations form manner extent may be prescribed him with approval Secretary'. 3 Regulations 111, 29.147—1, Decision 5313, 1944 Cum.Bull. 308, 5687, 1949—1 9, all persons (with exceptions not relevant here) shall 'return' 1099, 'accompanied transmittal 1096 showing number returns filed.' required prepared filed payee, name address kind amount income paid, payment. its face called 'Information Return'; instructions say it forwarded 'with 1096.' no formal declaration payor nor signature him. Those are provided 1096. 4 'Annual Information Return.' It must signed statement reports which attached. 'to best my knowledge belief accompanying 1099' constitute 'a complete payments' character during specified year. 5 law * purposes computation, assessment, collection estimated tax imposed this chapter, who willfully fails return' guilty misdemeanor conviction fined than $10,000 imprisoned one year, both. 6 ruled was 1096, since only offenses counts were failures file should dismissed.* 7 question without difficulty. But we conclude reached correct result. 8 147(a) 'in manner' Regulations. provide have noted, 'return case accompanied 'form therefore seem consist verified together Forms 1099. All them apparently referred 147(a). various same relation schedules ordinary return. From supplies details underlie That conclusion supported fact verified. 9 We hesitate unverified schedule given dignity dealing criminal sanctions complicated, technical field revenue law. code construed light purpose locate check upon recipients amounts they receive. See S.Rep. 103, 65th Cong., 1st Sess. 20. at time every citizen entitled fair warning traps lays. Where does charge To multiply crimes revise regulatory scheme. So far these information concerned, seems us fulfilled when sanction applied 10 Affirmed. postponed jurisdiction hearing merits view appellee's contention his opposing dismissal based 'construction statute' within meaning but also, respects first 45 counts, venue. do read oral way. think rested decision construction statute. Whether there other objections might also lead properly here appeal. versus Borden Co., 308 188, 193, 60 182, 84 181.

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