Legal Document

50 United States Supreme Court Reports Lawyer’s Edition 2d Series KF101.8 U54 12 97 Reporter 22 429 U.S. 10 UNITED STATESv.Peter POMPONIO et al. Number 75-1667. Oct. 12, 1976. Rehearing Denied Nov. 29, See 987, 510. PER CURIAM. 1 After a jury trial, respondents were convicted of willfully filing false income tax returns in violation 26 Code KF62 § 7206(1).1 Based on its reading versus Bishop, 412 346, 93 2008, 36 941 (1973), the Appeals held that was incorrectly instructed concerning willfulness, and remanded for new trial. 528 Federal Reporter, 2nd 247 (1975). The petitioned certiorari. We reverse. 2 charged with falsifying two principal ways: (1) they allegedly caused corporations controlled to report payments them as loans, when knew really taxable dividends; (2) claimed partnership losses deductions knowing properly attributable corporation. Their defense these transactions correctly reported, or at least thought so time. 3 not guilty violating 7206(1) unless had signed be false,2 done willfully. A willful act defined instructions one "voluntarily intentionally specific intent do something which law forbids, is say (the) bad purpose either disobey disregard law." Finally, "(g)ood motive alone never where omitted crime," consequently irrelevant except it bore intent. this final instruction improper because "the statute hand requires finding evil motive." F.2d, 249. In holding, assumed reference an "evil motive" supra, prior cases meant more than violate described trial judge's instruction. 4 Bishop we term "willfully" has same meaning misdemeanor felony sections Revenue Code, showing careless truth.3 did not, however, hold proof any other intentional known legal duty. explained willfulness 7206 related statutes: 5 "The Court, fact, recognized word 'willfully' statutes generally connotes voluntary, It formulated requirement 'bad faith intent,' (United v.) Murdock, 290 (389,) 398, 54 (223), 226 (78 L.Ed. 381), 'evil want justification view all financial circumstances taxpayer,' Spies (v. ), 317 (492,) 498, 63 (364), 368 (87 418), knowledge taxpayer 'should have reported he did.' Sansone 380 (343,) 353, 85 (1004) 1011 (13 882). James States, 366 213, 221, 81 1052, 6 246 (1961); McCarthy 394 459, 471, 89 1166, 418 (1969)." U.S., 360, S.Ct., 2017. Our references formulations standard modify set forth first sentence quoted paragraph. On contrary, Courts considered question recognized, context simply means Pohlman, 522 974, 977 (CA8 1975) (en banc), cert. denied, 423 1049, 96 776, 46 638 (1976); McCorkle, 511 482, 484-485 (CA7) 826, 43, 43 (1975); Greenlee, 517 899, 904 (CA3), 985, 391, 301 Hawk, 497 365, 366-369 (CA9), 419 838, 95 67, 42 65 (1974). judge instant case adequately willfulness. An additional good unnecessary. 7 As alternative ground ordering entitled exonerating if believed loans belonged partnership, 250. inspection record indicates such given adequate.4 8 respondents' allegations error found unnecessary reach should by court instance. 9 petition certiorari granted, judgment reversed, further proceedings consistent opinion. ordered. Section provides pertinent part "Any person who "(1) . Willfully makes subscribes return, statement, document, contains verified written declaration made under penalties perjury, does believe true correct every material matter "shall ." agree point "full complete." 247, 249-250 told Government contended "couldn't claim (the losses) deduction doing would know their total gross income." Later that, must also find return "made time fact return." explaining intent, said "(t)o establish prove defendants knowingly acts, is, returns, false, purposely intending "bear mind sole charge you here, 7206, making subscribing (sic ) respects, alone." evidence "need only show unreasonable, capricious, truth falsity filed." 455 612, 615 (CA9 1972). This rejected lesser degree culpability required statute, contrary "Congress used describe constant rather variable penalty formula." 359-360, n. 2, requiring falsely transactions, implicitly nature transactions. addition, respect "if bona fide then next determine whether withdrawing money loan words, & N Dec. Immigration Nationality Decisions you, essential element." With losses, "knew couldn't transfer (a certain asset) and, therefore, take benefits sustained

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