Legal Opinion
United States v. Rudolph R. Bregman, and Milton H. L. Schwartz
Court of Appeals for the Third Circuit
Decided July 2, 1962No. 13799_1PublishedCited by 6 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
Following a jury trial, defendant-appellant Rudolph R. Bregman was found guilty * of violation of Section 7206(4) of the Internal Revenue Code of 1954 1 which, inter alia, makes removal or con- eealment of property upon which a levy is authorized by Section 6331 2 3 of the Code a felony.
Bregman prosecutes this appeal from the District Court’s judgment of sentence, entered following denial of his motion for judgment of acquittal.
Two questions are presented:(1) Does Section 7206(4) make criminal a book entry which falsely reflects a change in the right to possession of…
2Cases cited9 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. BessSupreme Court of the United States · 1958
- United States v. SchiresonCourt of Appeals for the Third Circuit · 1940
- United States v. Benjamin Raysor, and Hugh Gene Mosley, Benjamin Raysor, in No. 13486, Hugh Gene Mosley, in No. 13487Court of Appeals for the Third Circuit · 1961
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. Milton H. L. SchwartzCourt of Appeals for the Third Circuit · 1968
- United States v. SalernoDistrict Court, D. Nevada · 1963
- United States v. Ward Baking CompanyDistrict Court, E.D. Pennsylvania · 1963
- United States v. SchwartzDistrict Court, E.D. Pennsylvania · 1966
- United States v. Rudolph R. Bregman, and Milton H. L. SchwartzCourt of Appeals for the Third Circuit · 1962
1 more not listed; retrieve them via the Exa API.