Legal Opinion

Louis C. Smith v. United States

Court of Appeals for the Eighth Circuit

Decided November 13, 1956No. 15360_1PublishedCited by 31 opinions

1Opinion of the Court

VOGEL, Circuit Judge.

Louis C. Smith appeals to this court from a judgment of conviction entered on June 2, 1955, in the United States District Court for the Eastern District of Missouri upon a jury verdict finding him guilty under an indictment charging a violation of former 26 U.S.C.A. § 145(b) of the Internal Revenue Code of 1939. He was sentenced to imprisonment for a period of one year and one day and fined $2,000.00. The indictment charged that on February 19, 1948, the appellant did wilfully attempt to defeat and evade his income tax for the year 1947 by filing a false and fraudulent…

2Cases cited30 opinions

  1. Holland v. United StatesSupreme Court of the United States · 1955
  2. Costello v. United StatesSupreme Court of the United States · 1956
  3. Smith v. United StatesSupreme Court of the United States · 1954
  4. Shapiro v. United StatesSupreme Court of the United States · 1948
  5. United States v. JohnsonSupreme Court of the United States · 1943

25 more not listed; retrieve them via the Exa API.

3Cited by31 opinions

  1. Commonwealth v. BrunoSupreme Court of Pennsylvania · 1976
  2. Hughes v. StateSupreme Court of Delaware · 1985
  3. United States v. Thomas D. Clancy, James F. Prindable and Donald KastnerCourt of Appeals for the Seventh Circuit · 1960
  4. Benjamin George Tucker v. United StatesCourt of Appeals for the Eighth Circuit · 1967
  5. Smith v. StateSupreme Court of Delaware · 1974

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