Legal Opinion

Sam E. Haner v. United States

Court of Appeals for the Fifth Circuit

Decided April 4, 1963No. 20036PublishedCited by 22 opinions

1Opinion of the Court

HUTCHESON, Circuit Judge.

Appellant appeals from his conviction under a three count indictment alleging willful failure to file his income tax returns for the years 1955, 1956, and 1957, in violation of 26 U.S.C. § 7203.1 The information alleged that his gross income for each of those years, respectively was $76,316.08, $99,832.58, and $62,455.55. A substantial part of that income was derived from contracts with the United States government for appellant’s services as a mail carrier and from contracts with military installations, apparently for the performance of moving and storage services.…

2Cases cited2 opinions

  1. Spies v. United StatesSupreme Court of the United States · 1943
  2. United States v. MurdockSupreme Court of the United States · 1934

3Cited by22 opinions

  1. United States v. BishopSupreme Court of the United States · 1973
  2. United States v. Herbert GurtnerCourt of Appeals for the Ninth Circuit · 1973
  3. United States v. Edward M. OstendorffCourt of Appeals for the Fourth Circuit · 1967
  4. Marvin Sherwin v. United StatesCourt of Appeals for the Ninth Circuit · 1963
  5. United States v. Salvatore VitielloCourt of Appeals for the Third Circuit · 1966

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