Legal Opinion

United States v. Merle D. Long

Court of Appeals for the Third Circuit

Decided August 7, 1958No. 12492_1PublishedCited by 11 opinions

1Opinion of the Court

HASTIE, Circuit Judge.

Under Section 145(b) of the Internal Revenue Code, 26 U.S.C. § 145(b), appellant has been convicted and sentenced to imprisonment for willfully evading income taxes owed for 1949, 1950, 1951 and 1958, by greatly understating his income for those years in fraudulent income tax returns. A principal matter urged as error on this appeal is the action of the court below in allowing the prosecutor, over appellant’s objection, to place before the jury evidence that for 1948, the taxable year preceding the first year covered by the indictment, the appellant received over $7000.…

2Cases cited8 opinions

  1. Spies v. United StatesSupreme Court of the United States · 1943
  2. United States v. Joseph FrankCourt of Appeals for the Third Circuit · 1957
  3. Emmich v. United StatesCourt of Appeals for the Sixth Circuit · 1924
  4. Malone v. United StatesCourt of Appeals for the Seventh Circuit · 1938
  5. United States v. Benjamin N. LitmanCourt of Appeals for the Third Circuit · 1957

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

3Cited by11 opinions

  1. United States v. Harry J. Alker, Jr.Court of Appeals for the Third Circuit · 1958
  2. United States v. Salvatore VitielloCourt of Appeals for the Third Circuit · 1966
  3. United States v. Harry WeilerCourt of Appeals for the Third Circuit · 1967
  4. United States v. David J. O'COnnOrCourt of Appeals for the First Circuit · 1970
  5. United States v. JannuzzioDistrict Court, D. Delaware · 1960

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

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