Supreme Court of the United States
Ingram v. United States
June 29, 1959360 U.S. 672
Summary
The Court held that the evidence supported conspiracy convictions for Ingram and Jenkins, who operated the gambling business, were liable for the federal wagering taxes, and conspired to conceal the business and its income. The evidence did not support convictions for Smith and Law because it failed to show that they knew Ingram and Jenkins owed federal taxes, an essential element of a conspiracy to evade those taxes. Mr. Justice Harlan, joined by Justices Douglas and Brennan, concurred in part and dissented in part, agreeing as to Smith and Law but would also have reversed the convictions of Ingram and Jenkins.
Holding
- Sufficiency of the evidence as to Ingram and Jenkins. The evidence was sufficient to sustain Ingram's and Jenkins's convictions for conspiracy to evade or defeat federal wagering taxes.
- Sufficiency of the evidence as to Smith and Law. The evidence was insufficient to sustain Smith's and Law's conspiracy convictions because it did not establish that they knew Ingram and Jenkins were liable for federal wagering taxes.
Docket 457
Cited authorities
- 18 U.S.C. § 371
- 18 U.S.C. §371
- 62 Stat. 701
- 72 Harv. L. Rev. 920