John Marshall Harlan II

“ Congress did not intend that a person, by reason of a bona fide misunderstanding as to his liability for the tax, * * * should become a criminal by his mere failure to measure up to the prescribed standard of conduct. ”

“ Given the divergent pulls of flexibility and precedent in our case law system, it is disquieting to think what perplexities and what subtleties of distinction would be created in applying this policy, which so properly limits legislative action, to the decisions of the courts. ”

“ The trial court could not therefore properly tell the jury the defendant's assertion of the privilege was so unreasonable and illfounded as to exhibit bad faith and establish willful wrongdoing. This was the effect of the instructions given. We think the Circuit Court of Appeals correctly upheld the respondent's right to have the question of absence of evil motive submitted to the jury * * *.' (Emphasis supplied.) ”

“ Petitioner claims other motives animated him in these matters. We intimate no opinion. Such inferences are for the jury. If on proper submission the jury found these acts, taken together with willful failure to file a return and willful failure to pay the tax, to constitute a willful attempt to defeat or evade the tax, we would consider conviction of a felony sustainable.' To the same effect, see Holland, supra, 348 U.S. at page 139, 75 S.Ct. ”