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In this case the defendant refused to provide testimony or information regarding deductions claimed
on income tax returns for money he paid to others. The defendant feared self-incrimination.
The defendant was found guilty, but the conviction was over turned at the court of appeals.
The discussion centered around whether this refusal was willful as the word was used in the statutes
used to indict. The Court stated, “This court has held that, where directions as to the method of
conducting a business are embodied in a revenue act to prevent loss of taxes, and the act declares a
willful failure to observe the directions a penal offense, an evil motive is a constituent element of
the crime.”
The Court affirmed the reversed conviction.
Full Text: United States v.
Murdock, 290 U.S. 389 (1933) |