From our private database of 37,500+ case briefs...
Spies v. United States
United States Supreme Court
317 U.S. 492 (1943)
Spies (defendant) was convicted of felony tax evasion under Internal Revenue Code (I.R.C.) § 145(b) (now codified at 26 U.S.C. § 7201). Spies admitted he earned enough income to trigger the statutory requirement to file a tax return and pay income taxes. He admitted that he did neither. Spies claimed that he lacked a willfulness to evade taxes because he had a physical illness and psychological disturbance at the time his return was due. Evidence introduced at trial showed that Spies insisted some income be paid in cash, that he failed to keep full and correct financial records, and that he deposited money received in banks under the names of family members. Spies requested a jury instruction that more than a mere willful failure to make a return or pay an income tax was required for a conviction of felony tax evasion. Instead, the court instructed the jury that an attempt to evade paying an income tax did not require an affirmative act for conviction and that inactivity or omission may provide a basis for felony tax evasion. Spies was convicted for felony tax evasion. The appellate court affirmed. Spies appealed to the United States Supreme Court.
Rule of Law
Holding and Reasoning (Jackson, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 631,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 631,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 37,500 briefs, keyed to 984 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.