Legal Opinion

United States v. Salvatore Vitiello

Court of Appeals for the Third Circuit

Decided June 15, 1966No. 15260PublishedCited by 31 opinions

1Opinion of the Court

HASTIE, Circuit Judge.

The appellant has been convicted of “willfully” failing to file federal income tax returns for the years 1958 and 1959 in violation of the provision of section 7203 of title 26, United States Code that anyone “who willfully fails to * * * make * * * [a required income tax] return * * * shall * * * be guilty of a misdemeanor * * *.” The evidence amply supported the jury’s verdict. However, a question remains on this appeal whether the trial judge in his charge to the jury gave “willful” an erroneously broad and comprehensive definition, thus permitting conviction without…

2Cases cited11 opinions

  1. Spies v. United StatesSupreme Court of the United States · 1943
  2. Sansone v. United StatesSupreme Court of the United States · 1965
  3. United States v. MurdockSupreme Court of the United States · 1934
  4. United States v. Frank Palermo, Also Known as Frank 'Blinky' PalermoCourt of Appeals for the Third Circuit · 1958
  5. United States v. Benjamin N. LitmanCourt of Appeals for the Third Circuit · 1957

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

3Cited by31 opinions

  1. United States v. BishopSupreme Court of the United States · 1973
  2. United States v. Lewis F. Shelton, James Darrough, John Derry, Donald Burks, and Carl BledsoeCourt of Appeals for the Seventh Circuit · 1982
  3. United States v. Lyle B. Snider, United States of America v. Lyle B. Snider, and Sue T. SniderCourt of Appeals for the Fourth Circuit · 1974
  4. United States v. Herbert GurtnerCourt of Appeals for the Ninth Circuit · 1973
  5. United States v. George Anderson Bowen, Jr.Court of Appeals for the Third Circuit · 1969

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

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