Legal Document

380 U.S. 343 85 Supreme Court Reporter 1004 13 United States Reports Lawyer’s Edition 2d Series KF101.8 U54 882 Michael C. SANSONE, Petitioner,v.UNITED STATES. Number 365. Argued March 10, 1965. Decided 29, Merle L. Silverstein, Clayton, Mo., for petitioner. Paul Bender, Philadelphia, Pa., respondent, pro hac vice, by special leave of Court. Mr. Justice GOLDBERG delivered the opinion 1 Petitioner Sansone was indicted willfully attempting to evade federal income taxes year 1957 in violation § 7201 Internal Revenue Code 1954. Section provides: 2 'Any person who attempts any maner or defeat tax imposed this title payment thereof shall, addition other penalties provided law, be guilty a felony and, upon conviction thereof, shall fined not more than $10,000, imprisoned 5 years, both, together with costs prosecution.' 3 The following facts were established at trial. In 1956 petitioner and his wife purchased tract land $22,500 simultaneously sold portion $20,000. August another $27,000. He did report gain on either sale returns those years.1 conceded that transaction reportable that, reporting it, he understated liability $2,456.48. contended, however, understatement willful since believed time extensive repairs creek adjoining retained might necessary cost these wipe out profit sale. 4 To counter defense, Government introduced signed statement made during Treasury investigation return: 'I our joint return because & N Dec. Immigration Nationality Decisions burdened number financial obligations feel could raise money pay due. It my intention all sales future knew should have reported sale, but know it been reported. proper intended additional due when financially able do so.' 6 At conclusion trial, requested jury instructed acquit him charged offense 7201, still convict both asserted lesser-included offenses filing fraudulent false return, 7207,2 failing required 7203.3 is providing maximum fine $10,000 imprisonment five years. Both §§ 7203 7207 are misdemeanors prison sentences one under each section, fines $1,000 7207. 7 instructions denied.4 found violating sentenced court $2,000 serve 15 months' imprisonment. upheld Appeals. 334 Federal Reporter, 2nd 287. We granted certiorari consider applicability doctrine statutes. 379 886, 159, 92. I. 8 faced threshold question as whether 7207, which proscribes official known 'return,' applies an return.5 If does apply returns, obvious defendant here entitled charge based section. 9 This held Achilli versus States, 353 373, 77 995, 918 7207's statutory predecessor, 3616(a) 1939, misdemeanor deliver Collector 'any list, account, statement, intent valuation, enumeration, assessment * *' (emphasis added), despite its broad language, Congress returns. 10 There two major bases Court's such First, unlike criminal provisions clearly applicable appeared chapter 1939 specifically designed punish evasion tax, placed among Code's 'General Administrative Provisions' refer taxes. Second, filed 'with made.' provision, had already Berra 351 131, 76 685, 100 L.Ed. 1013, if applied would completely co-extensive predecessor where attempt accomplished return. clear method unwilling presume enact overlap important area. 11 decision removed 1954 Code. Unlike their predecessors Code, 7203, sections violations, same section (Part Chapter 75) stated part wished them generally, including See S.Rep.No.1622, 83d Cong., Sess., 147; H.R.Rep.No.1337, 108. contrast, Part II 75 contains only specified taxes, none include 12 Further, Congress, enacting re-enact 3616(a)'s requirement 'intent evade' Thus second basis removed. supra, 134, n. 5, 688. Finally, 'willfully,' conformed language contained See, e.g., 7203. conclude, therefore, violations. Since there no doubt also overlapping them, can statutes appropriate case. Spies 317 492, 495, 63 364, 366, 87 418; supra. II. 14 basic principles controlling given particular case settled Rule 31(c) Rules Criminal Procedure provides relevant part, 'defendant may necessarily included charged.' Thus, '(i)n some elements crime themselves constitute lesser crime, defendant, evidence justifie(s) (is) instruction permit finding guilt offense.' Stevenson 162 313, 16 839, 40 980. But lesser-offense where, presented, factual issues resolved greater offenses. supra; Sparf 156 51, 63—64, 273, 277—278, 39 343. words, must within not, case, encompassed greater. A requires find disputed element offense. 277—278.6 now declared cases instant III. manner As has recognized, provision 'the capstone system sanctions singly combination calculated induce prompt forthright fulfillment every duty law provide penalty suitable degree delinquency.' 497, 367. capstone, includes actions which, isolated from others, hierarchical sanctions. Therefore, fact enable rationally although proved, been, Court, will-fulness; existence deficiency, Lawn 355 339, 361, 78 311, 323, 321; 496, 366; affirmative act constituting attempted comparison, makes fail perform acts law—the being failure willfulness omission act—here recognized 499, 368, difference between mere (or enumerated actions) latter involves 'some commission omissions make up list misdemeanors.' Where is, prosecution, issue requisite omission, would, course, Cf. undisputed petitioner's constituted sufficient satisfy 7201. trial willful. Given fillful, believed, obviously did, capital property 1957, willful, 'covered precisely ground.' so, authorities cited, 17 document material manner. involved prohibited act. require done Conduct therefore violate without though material, taxation effect reducing liability. example, taxpayer understates gross receipts offsets understating deductible expenses. grounds receipts, contended misstatement offset expenses, lesserincluded fact. expenses while violated making deficiency. Here, dispute resulted concerning if, found, sense action neither. true ground,' 688, thus 18 final contention. argues acquitted convicted government-introduced affidavit, thereon, unspecified date. premise argument three willfulness, here, contents requirements differ. vitiate defense 'in by' While we agree sometime cannot vitiates 19 No showing fraudulently later time. well tax. indictment defeating 1957. revenue agent year, even taken face value, detract criminality assessment. That complete soon (assuming, deficiency) filed. Beacon Brass Co., 344 43, 46, 73 77, 79. 498—499, 367—368. 20 sum, justify instructing committed having felony. judgment Appeals 21 Affirmed. 22 BLACK DOUGLAS dissent, believing jury, requested, they charge. 135, 688 (dissenting opinion). 379, 998 respect charge, consequently delivers discloses Secretary delegate document, matter, $1,000, both.' estimated regulations authority (other 6015 6016), keep records, supply information, fails times regulations, full follows: 1. 'Under you crimes indictment. 'A statute (Section 1954), omitting Act reads "Any misdemeanor.' 'and then penalty. 'Therefore, beyond reasonable (with counts indictment) failed correct further will your verdict say 'Guilty 'If count indictment, resolve favor counts.' 2. 'As said previously, permits charged. case; (of Treasury) matter,' District Director St. Louis, Missouri wife's years so divided Appeals, judges holding judge, concurring result, dissenting point. long hold otherwise invite pick determine punishment imposed, traditionally left judge. 277—278; general principle particularly commenting House Ways Means Committee expressly minimum omitted order 'possible better fix fit circumstances.' H.R.Rep. 1337, lack also, denies prosecutor unbridled discretion defendants deciding whether, facts, misdemeanor.

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