UNITED STATES SUPREME COURT DECISIONS ON-LINE

A willful attempt to evade or defeat taxes by making false statements to Treasury representatives violates § 145(b) of the Internal Revenue Code, 26 U.S.C. § 145(b), and is not punishable exclusively under § 35(A) of the Criminal Code, 18 U.S.C. § 1001, which outlaws the willful making of false statements "in any matter" within the jurisdiction of any department or agency of the United States. Pp. 344 U. S. 43-47.

106 F.Supp. 510 reversed.

The District Court dismissed an indictment under § 145(b) of the Internal Revenue Code, 26 U.S.C. § 145(b), on the ground that it failed to charge an offense thereunder. 106 F.Supp. 510. On direct appeal to this Court under 18 U.S.C. § 3731, reversed, p. 344 U. S. 47.