# Guzik v. United States, 54 F.2d 618 (7th Cir. 1931)

Canonical: https://mobfiles.org/items/courtlistener-guzik-v-us-54-f2d-618/

Seventh Circuit opinion of December 10, 1931 affirming Guzik's conviction for willfully attempting to evade income tax for 1927 through 1929.

Circuit Court of Appeals, Seventh Circuit, decided December 10, 1931; rehearing denied January 11, 1932. Before Alschuler, Evans, and Sparks, Circuit Judges; the opinion is by Evans.

The appeal is from a conviction on three counts of willfully attempting to evade income tax for the years 1927, 1928, and 1929. The court states that the indictment is properly drawn under section 1266 of Title 26 and closes: "The judgment is affirmed."

The FBI history essay on Al Capone names Jake "Greasy Thumb" Guzik among the mobsters who were subjects of tax evasion charges at the same time. This page records only the appeal.

## Sources

- CourtListener (Free Law Project), text of the opinion: https://www.courtlistener.com/opinion/1498085/guzik-v-united-states/