UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT
June 19, 1942
UNITED STATES, APPELLEE,
MURRAY R. SPIES, APPELLANT.
On appeal from a judgment of conviction of the District Court for the Southern District of New York upon an indictment for attempting to defeat and evade an income tax under Section 145(b), Title 26 U.S.C.A. Int.Rev.Code.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
The only question upon this appeal of enough importance to demand notice is the judge's charge, which followed the interpretation put upon § 145(b), 26 U.S.C.A. Int. Rev. Code, in O'Brien v. United States, 7 Cir., 51 F.2d 193, which we followed in United States v. Miro, 60 F.2d 58. We all agree that we must continue so to construe the section until the Supreme Court decides otherwise; but Judge L. HAND wishes it to appear that as a new matter he would decide otherwise, and would reverse this conviction in accordance with the reasoning of Judge Alschuler's dissent in O'Brien v. United States, supra, which appears to him unanswerable.
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