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''United States v. Snider,'' 502 F.2d 645 (1972) was a case before the United States Court of Appeals for the Fourth Circuit. It was a consolidation of two separate cases: the first was a conviction for violation of 26 U.S.C. §7205, which prohibits submitting fraudulent tax information to an employer. The second was a conviction for violation of 18 U.S.C. §401, which prohibits "misbehavior . . . as to obstruct the administration of justice." On appeal, the Fourth Circuit held that the tax form was so clearly incorrect that it could not be considered an actual attempt to defraud the federal government. Thus the specific intent to violate this law was absent, and so no conviction would stand. As to the contempt charges, the court found that the appellants' actions did not obstruct the administration of justice, and so they had not violated that statue either. The court specifically declined to address the appellants' First Amendment arguments. == Background == Lyle and Sue Snider were Quakers living in Chapel Hill, North Carolina. In May 1972, Lyle Snider submitted a W-4 form to his employer. This form is kept by the employer and used to determine an estimate of how much to withhold in federal income taxes. In the box for the total number of allowances he wished to take, he wrote "3 billion." He enclosed a letter with the form, which read: Lyle's employer forwarded the form and letter to the Internal Revenue Service, which launched an investigation. The IRS concluded that Snider could only claim four (for his four children), and so the form had been fraudulent. This led to Lyle's arrest on December 15, 1972. During Lyle's trial in June 1973, the Sniders refused to rise when the judge entered or exited the courtroom, as is traditional in most U.S. courts. The judge cited both of the Sniders for contempt of court. The jury ultimately convicted Lyle Snider of submitting fraudulent tax documents to his employer. The judge imposed a sentence of eight months' imprisonment for this charge, and an additional 30 days for contempt. Sue Snider was sentenced to 10 days' imprisonment for contempt, which was suspended for two years. They appealed their convictions, and the cases were consolidated, meaning they were heard as one case for appeal purposes. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「United States v. Snider」の詳細全文を読む スポンサード リンク
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