Legal Opinion
United States v. Joseph A. Nemetz
Court of Appeals for the Third Circuit
Decided November 4, 1971No. 18850PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
2Per curiam
Joseph Nemetz was convicted of violating 26 U.S.C. § 7201 by wilfully evading the payment of taxes for the years 1962, 1963, 1964, 1966 and 1967. Following the denial of his motion for a new trial, 1 Nemetz appealed setting forth a number of grounds for reversal of his conviction and the award of a new trial.
The evidence of Nemetz’s guilt adduced at his jury trial was, according to the district court, overwhelming. Ne-metz was a building contractor engaged primarily in home roof repairs. The government, by direct evidence, showed that the taxable income Nemetz should have…
3Cases cited5 opinions
- Miranda v. ArizonaSupreme Court of the United States · 1966
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. NewmanCourt of Appeals for the Fifth Circuit · 1971
- United States v. Frank A. JaskiewiczCourt of Appeals for the Third Circuit · 1970
- United States v. NemetzDistrict Court, W.D. Pennsylvania · 1970
4Cited by5 opinions
- United States v. Manchel, Lundy and LessinDistrict Court, E.D. Pennsylvania · 1979
- United States v. Marvin D. BlandCourt of Appeals for the Fifth Circuit · 1972
- United States v. JohnsonDistrict Court, W.D. Pennsylvania · 1974
- Thurner v. CommissionerUnited States Tax Court · 1990
- United States v. FinchDistrict Court, D. Colorado · 1977