Sansone v. United States

No. 365. Sansone v. United States. Stanley M. Rosenblum and Merle L. Silverstein for petitioner. Solicitor General Cox, Assistant Attorney General Oberdorfer, Joseph M. Howard and Burton Berkley for the United States. [MAJORITY] Petition for writ of certiorari to the United States Court of Appeals for the Eighth Circuit granted limited to Questions 1 and 2 presented by the petition which read as follows: “1. Whether the willful delivery of a false income tax return, a misdemeanor under section 7207 of the Internal Revenue Code of Í954, is a lesser included offense within section 7201 thereof, making it a felony to willfully attempt in any manner to evade one’s income tax, and whether a defendant is entitled under Rule 31 (c) of this [the] Federal Rule[s] of Criminal Procedure to a lesser offense instruction with respect thereto. “2. Whether the willful failure to pay one’s income tax, a misdemeanor under section' 7203 of the Internal Revenue Code of 1954, is a lesser included offense within section 7201 thereof, making it a felony to willfully attempt in any manner to evade one’s income tax, and whether a defendant is entitled under Rule 31 (c) of the Federal Rules of Criminal Procedure to a lesser offense instruction with respect thereto.”