Sherman Minton

“ The question raised by the decision below is whether by enacting a statute specifically outlawing all false statements in matters under the jurisdiction of agencies of the United States, Congress intended thereby to exclude the making of false statements from the scope of § 145 (b) .
We do not believe that Congress intended to require the tax-enforcement authorities to deal differently with false statements than with other methods of tax evasion. ”

“ We noted probable jurisdiction of the United States' appeal taken under authority of 18 U.S.C. (Supp. V) § 3731, 18 U.S.C.A. § 3731.
We have before us two statutes, each of which proscribes conduct not covered by the other, but which overlap in a narrow area illustrated by the instant case. ”