Legal Opinion

United States v. Beacon Brass Co.

Supreme Court of the United States

Decided November 10, 1952No. 30PublishedCited by 139 opinions

1Opinion of the CourtJustice Minton

On March 16, 1951, a one-count indictment was returned in the United States District Court for the District of Massachusetts against the appellees, Beacon Brass Company, a corporation, and Maurice Feinberg, its president and treasurer. The indictment charged that in violation of § 145 (b) of the Internal Revenue Code, 40 Stat. 1085, as amended, 26 U. S. C. § 145 (b), the appel-lees had willfully attempted to evade taxes by making false statements to Treasury representatives on October 24, 1945, “for the purpose of supporting, ratifying, confirming and concealing the fraudulent and incorrect…

2Cases cited8 opinions

  1. Spies v. United StatesSupreme Court of the United States · 1943
  2. United States v. Borden Co.Supreme Court of the United States · 1939
  3. Gavieres v. United StatesSupreme Court of the United States · 1911
  4. United States v. GillilandSupreme Court of the United States · 1941
  5. Gaunt v. United StatesCourt of Appeals for the First Circuit · 1951

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3Cited by139 opinions

  1. United States v. BatchelderSupreme Court of the United States · 1979
  2. Sansone v. United StatesSupreme Court of the United States · 1965
  3. United States v. MazeSupreme Court of the United States · 1974
  4. United States v. Theodore J. Isaacs and Otto Kerner, Jr.Court of Appeals for the Seventh Circuit · 1974
  5. United States v. KahrigerSupreme Court of the United States · 1953

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