Legal Opinion
United States v. Sam Umans
Court of Appeals for the Second Circuit
Decided October 27, 1966No. 30168_1PublishedCited by 105 opinions
1Opinion of the Court
WATERMAN, Circuit Judge:
Certain taxpayers took deductions on income tax returns for items of travel, entertainment, and the like, in excess of sums that could be substantiated. Appellant, a certified public accountant, then entered into arrangements with auditing employees of the Internal Revenue Service by which appellant made surreptitious cash payments to the employees and, upon audit, the employees disallowed a lesser portion of the deductions than should have been disallowed. Appellant was named a defendant in 24 counts of a 27 count indictment. In nine of these counts he was charged…
2Cases cited9 opinions
- Costello v. United StatesSupreme Court of the United States · 1956
- Nye & Nissen v. United StatesSupreme Court of the United States · 1949
- United States v. PeoniCourt of Appeals for the Second Circuit · 1938
- United States v. BorelliCourt of Appeals for the Second Circuit · 1964
- United States v. Franz ByrdCourt of Appeals for the Second Circuit · 1965
4 more not listed; retrieve them via the Exa API.
3Cited by105 opinions
- United States v. Charles T. Bennett, Wilbert Haywood, Elmer Jessup, Henry Stanton and Farris ThomasCourt of Appeals for the Second Circuit · 1969
- United States v. Cecil Dwayne Evans, Arnold Gene Tate, and Charles Edward Gent, Jr.Court of Appeals for the Fifth Circuit · 1978
- United States v. Charles Estepa and Francis VasquezCourt of Appeals for the Second Circuit · 1972
- United States v. NarcisoDistrict Court, E.D. Michigan · 1977
- United States v. Anthony M. Scotto and Anthony AnastasioCourt of Appeals for the Second Circuit · 1980
100 more not listed; retrieve them via the Exa API.