Legal Opinion

United States v. Wheeland

District Court, M.D. Pennsylvania

Decided June 16, 1960No. Cr. No. 13390PublishedCited by 11 opinions

1Opinion of the Court

FOLLMER, District Judge.

This is a motion by both defendants for a Bill of Particulars.

The Indictment contains six counts, the first four charging evasion of taxes in violation of 26 U.S.C. § 7201, the last two charging conspiracy to evade and defeat income taxes in violation of 18 U.S.C. § 371.

The first count alleges that defendant, Robert F. Wheeland, wilfully attempted to evade and defeat income taxes due the United States of America by filing or causing to be filed a false or fraudulent income tax return for the calendar year 1954 for himself and wife, wherein it was stated their adjusted…

2Cases cited7 opinions

  1. Wong Tai v. United StatesSupreme Court of the United States · 1927
  2. United States v. CasertaCourt of Appeals for the Third Circuit · 1952
  3. Singer v. United StatesCourt of Appeals for the Third Circuit · 1932
  4. United States v. GormanDistrict Court, E.D. New York · 1945
  5. United States v. FarringtonDistrict Court, M.D. Pennsylvania · 1935

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

3Cited by11 opinions

  1. United States v. ManfrediDistrict Court, W.D. Pennsylvania · 2009
  2. United States v. EarnhartDistrict Court, W.D. Arkansas · 1987
  3. (PC) Hill v. CrossDistrict Court, E.D. California · 2021
  4. (PC) Lake v. OboyleDistrict Court, E.D. California · 2025
  5. (PC) Ransom v. SpinelliDistrict Court, E.D. California · 2025

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

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