COMMISSIONER OF INTERNAL REVENUE

v.

MERRITT ET AL.

Citator

Cited By

• Sansone v. United States, 380 U.S. 343 (U.S. 1965)
  …o pay a fine of $2,000 and to serve 15 months’ imprisonment. The conviction was upheld by the Court of Appeals. 334 F. 2d 287. We granted certiorari to consider the applicability of the lesser-included offense doctrine to these federal tax statutes. 379 U. S. 886. I. We are faced with the threshold question as to whether or not § 7207, which proscribes the willful filing with a Treasury official of any known false or fraudulent “return,” applies to the filing of an income tax return.5 If § 7207 does not ap…
• Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue, 380 U.S. 624 (U.S. 1965)
  …r now takes the position that the lessee is entitled to the entire allowance;2 the Tax Court so held, 39 T. C. 257, but the Court of Appeals agreed with the contractors. 330 F. 2d 161. We granted certiorari in No. 134, 379 U. S. 812, and in No. 237, 379 U. S. 886, and consolidated them for argument. We have concluded that the Tax Court was correct and reverse the judgment of the Court of Appeals. The parties agree that the principles of our opinion in Parsons v. Smith, 359 U. S. 215 (1959), are controlling…