Costello v. United States case brief

Costello v. United States case brief summary
350 U.S. 359 (1956)

CASE SYNOPSIS

Defendant sought review of a judgment of the United States Court of Appeals for the Second Circuit, which affirmed his conviction for tax evasion, rejecting defendant's contention that the indictment upon which his conviction was based was invalid because hearsay evidence was used in the grand jury hearing.

CASE FACTS
Defendant was indicted and convicted of attempting to evade payment of income tax. At the grand jury hearing, the government offered evidence, including the introduction of several witnesses, designed to show increases in defendant's net worth in an attempt to prove that he had received more income during years in question than reported. As part of the government's testimony, government agents summarized the evidence heard and introduced computations. Defendant moved to dismiss the indictment on the ground that the only evidence before the grand jury was hearsay because the government agents had no firsthand knowledge of the transactions upon which their computations were based. The motion was denied, and defendant was convicted. The judgment was affirmed on appeal.

DISCUSSION

• On petition for writ of certiorari, the United States Supreme Court reviewed the record and concluded that neither the Fifth Amendment nor any other constitutional provision prescribed the kind of evidence upon which grand juries must act.

CONCLUSION

The Court affirmed defendant's conviction for tax evasion.

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