Supreme Court of the United States
Parr v. United States
June 13, 1960363 U.S. 370
Summary
The Supreme Court reversed the convictions, holding that the mailings compelled by state law for tax collection were not "for the purpose of executing" a fraudulent scheme under 18 U.S.C. §1341, and therefore the mail fraud and conspiracy convictions could not stand. The Court also affirmed that the gasoline invoice mailings (counts 17‑19) were not within the statute, applying Kann, and consequently the conspiracy count failed as well. A dissent argued the opposite, contending the mailings were integral to the scheme and should sustain the convictions.
Holding
- Whether mailings that were legally compelled by state law for tax collection can be considered "for the purpose of executing" a fraudulent scheme under 18 U.S.C. §1341.. No; such compelled mailings are not "for the purpose of executing" a scheme and therefore do not satisfy the element required by §1341.
- Whether the mailings of gasoline invoices (counts 17‑19) fall within the mail fraud statute under the rule announced in Kann v. United States.. No; the mailings of the invoices were not "for the purpose of executing" the scheme and therefore do not satisfy §1341.
- Whether the conspiracy conviction can stand when the underlying substantive mail‑fraud offenses cannot be sustained.. No; because the underlying substantive offenses cannot be sustained, the conspiracy conviction must also be reversed.
Docket 391