Legal Opinion
C. George Swallow v. United States
Court of Appeals for the Tenth Circuit
Decided August 28, 1962No. 6859PublishedCited by 34 opinions
1Opinion of the Court
HILL, Circuit Judge.
The appellant, C. George Swallow, was indicted, tried and convicted on two counts of wilfully attempting to evade his income tax for the years 1953 and 1954, by filing false and fraudulent income tax returns. 1
Swallow and one Hershfield, early in 1953, organized the Industrial Gas Company, formed to develop oil and gas properties. Each became an officer of the company and it was agreed each would draw a salary from the company of $1000 per month. Industrial soon commenced business operations and derived its income mostly from the shipment of natural gas through leased…
2Cases cited27 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Myres v. United StatesCourt of Appeals for the Eighth Circuit · 1949
- Ben Corbin v. United StatesCourt of Appeals for the Tenth Circuit · 1958
- Gaunt v. United StatesCourt of Appeals for the First Circuit · 1951
- Battjes v. United StatesCourt of Appeals for the Sixth Circuit · 1949
22 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Gordon v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- United States v. HabigSupreme Court of the United States · 1968
- United States v. John Andrew Greschner, Ronnie Joe CriswellCourt of Appeals for the Tenth Circuit · 1986
- United States v. McKeeCourt of Appeals for the Third Circuit · 2007
- William C. Siravo v. United StatesCourt of Appeals for the First Circuit · 1967
29 more not listed; retrieve them via the Exa API.