Heaton v. United States
Court of Appeals for the Second Circuit
In Error to District Court of the United' States for the Western District of New York. Criminal prosecution by the United States against Ralph Heaton and others. Judgment of conviction, and defendants bring error. The indictment was for violation of section 117 of the United States Criminal Code (Comp.
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In Error to District Court of the United' States for the Western District of New York. Criminal prosecution by the United States against Ralph Heaton and others. Judgment of conviction, and defendants bring error. The indictment was for violation of section 117 of the United States Criminal Code (Comp. St. § 10287), which, so far as applicable, reads: “Whoever, being an officer of the United States, or a person acting for or on behalf of the United States, in any official capacity under or by virtue of the authority of any department or office of the government thereof, * * * shall ask,…
1Opinion of the CourtMayer, Circuit Judge
(after stating the facts as above). Motions to dismiss the ¡indictment were made immediately after the jury was impaneled, again at the close of the government’s case, and finally at the conclusion¡of the whole case; but the reasons specified did not state the grounds on which we base decision.
[1] The National Prohibition Act imposes various duties upon the Commissioner of Internal Revenue. Under title 2, § 1, subd. 7, it is provided:
“Any act authorized to be done by the commissioner may be performed by any assistant or agent designated by him for that purpose. Records required to be filed…
2Cases cited6 opinions
- United States v. GermaineSupreme Court of the United States · 1879
- United States v. BirdsallSupreme Court of the United States · 1914
- United States v. SmithSupreme Court of the United States · 1888
- People v. BissertAppellate Division of the Supreme Court of the State of New York · 1902
- United States v. SchlierholzDistrict Court, E.D. Arkansas · 1905
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. PolakoffCourt of Appeals for the Second Circuit · 1940
- Hopper v. United StatesCourt of Appeals for the Ninth Circuit · 1943
- Kellerman v. United StatesCourt of Appeals for the Third Circuit · 1924
- Nye v. United StatesCourt of Appeals for the Fourth Circuit · 1943
- United States v. DaisonDistrict Court, E.D. Michigan · 1923
11 more not listed; retrieve them via the Exa API.