Legal Opinion

Price v. United States

Court of Appeals for the Fifth Circuit

Decided July 6, 1945No. 11229PublishedCited by 48 opinions

1Opinion of the Court

LEE, Circuit Judge.

Appellant was tried in the court below on an indictment containing three counts. He was convicted only on the second count, which charged him with removing, depositing, and concealing distilled spirits on which a tax was imposed, with an intent to defraud the United States of such tax, in violation of Section 3321 of the Internal Revenue Code, 26 U.S.C.A.Int.Rev. Code, § 3321.

Here he urges (1) that the court erred in charging the jury that they should find him guilty if they found that he did unlawfully remove, deposit, or conceal the whiskey upon which a tax was imposed,…

2Cases cited7 opinions

  1. Crain v. United StatesSupreme Court of the United States · 1896
  2. The Confiscation CasesSupreme Court of the United States · 1874
  3. Troutman v. United StatesCourt of Appeals for the Tenth Circuit · 1938
  4. Ackley v. United StatesCourt of Appeals for the Eighth Circuit · 1912
  5. Wolpa v. United StatesCourt of Appeals for the Eighth Circuit · 1936

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

3Cited by48 opinions

  1. Turner v. United StatesSupreme Court of the United States · 1970
  2. Alfredo Delgado Arellanes and Geneva Arellanes v. United StatesCourt of Appeals for the Ninth Circuit · 1962
  3. State v. JohnsonOhio Supreme Court · 1989
  4. United States v. Garland JeffersCourt of Appeals for the Seventh Circuit · 1976
  5. Carl Bianchi v. United States of America, L. A. Thompson v. United States of America, William Poster v. United StatesCourt of Appeals for the Eighth Circuit · 1955

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

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