Defendant had been acquitted of a criminal charge of wilfully attempting to evade or defeat an income tax under section 146(b) of the Federal Revenue Act of 1928. Subsequently this action was initiated for the collection of an additional fifty per cent of the total amount of the deficiency under section 293 (b) of the same act, which provides that if any deficiency is due to fraud with intent to evade the tax, fifty per centum of such deficiency in addition to the amount of the deficiency shall be collected. Plaintiff brought certiorari from an order of modification eliminating the fifty per cent additional penalty. Held, that the previous criminal acquittal of the defendant is no bar to the assessment of the additional fifty per cent penalty, which is in the nature of a civil sanction. Judgment reversed. Helvering v. Mitchell, 303 U. S. 391, 58 S. Ct. 630 (1938).
Allan A. Rubin,
CONSTITUTIONAL LAW-DOUBLE JEOPARDY-ACQUITTAL IN PRIOR CRIMINAL PROSECUTION AS BAR TO ACTION FOR PENALTIES BASED IN FRAUD,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol37/iss4/14