Legal Opinion
United States v. Beard
District Court, D. Maryland
Decided January 26, 1954No. Crim. A. 22332PublishedCited by 17 opinions
1Opinion of the Court
CHESNUT, District Judge.
The indictment in this case was filed on January 29, 1952. It consists of three counts, each charging evasion of individual income taxes under 26 U.S.C.A. § 145 (b). The first count charges in substance that on or about the 15th day of January 1946 in the State and District of Maryland, the defendant, of Washington, D. C., did wilfully and knowingly attempt to defeat and evade a large part of the income taxes due and owing by him to the United States of America for the calendar year 1945 by filing and causing to be filed with the Collector of Internal Revenue for the…
2Cases cited18 opinions
- Sorrells v. United StatesSupreme Court of the United States · 1932
- United States v. SchartonSupreme Court of the United States · 1932
- Bridges v. United StatesSupreme Court of the United States · 1953
- United States v. GraingerSupreme Court of the United States · 1953
- Bowles v. United StatesCourt of Appeals for the Fourth Circuit · 1934
13 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- In Re HallinanCalifornia Supreme Court · 1954
- State v. AnsellCourt of Appeals of Washington · 1984
- Samuel R. Beard v. United StatesCourt of Appeals for the Fourth Circuit · 1955
- United States v. Grant FosterCourt of Appeals for the Fourth Circuit · 1962
- United States v. WarringDistrict Court, D. Maryland · 1954
12 more not listed; retrieve them via the Exa API.