Legal Opinion

R.H.W. Leathers v. United States

Court of Appeals for the Ninth Circuit

Decided November 22, 1957No. 15428PublishedCited by 24 opinions

1Opinion of the Court

POPE, Circuit Judge.

Leathers was convicted upon a charge of violating § 145(b) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 145(b), by knowingly filing a false return for one Russell A. Peterson for the year 1946. Leathers was an accountant and his client, Peterson, was the proprietor of a fish and crab processing plant near North Bend, Oregon, operated under the name of “Peterson’s Sea Foods”. They had been acquaintances and friends for a number of years and Leathers had on several earlier occasions made out Peterson’s income tax returns.

In the Spring of 1947, Leathers at Peterson’s…

2Cases cited6 opinions

  1. Himmelfarb v. United StatesCourt of Appeals for the Ninth Circuit · 1949
  2. Langford v. United StatesCourt of Appeals for the Ninth Circuit · 1949
  3. Plough v. Baltimore & OR Co.Court of Appeals for the Second Circuit · 1947
  4. Meeks v. United StatesCourt of Appeals for the Ninth Circuit · 1950
  5. LEATHERS ET UX. v. PetersonOregon Supreme Court · 1952

1 more not listed; retrieve them via the Exa API.

3Cited by24 opinions

  1. Hearn v. RhayDistrict Court, E.D. Washington · 1975
  2. United States of America Ex Rel. James Leak, Relator-Appellant v. Harold W. Follette, Warden, Green Haven Prison, Stormville, New YorkCourt of Appeals for the Second Circuit · 1969
  3. United States v. Thomas F. Johnson, J. Kenneth Edlin, and William L. RobinsonCourt of Appeals for the Fourth Circuit · 1965
  4. Loren R. Gajewski and Mervin A. Gajewski v. United StatesCourt of Appeals for the Eighth Circuit · 1963
  5. Lee W. Hunydee v. United StatesCourt of Appeals for the Ninth Circuit · 1965

19 more not listed; retrieve them via the Exa API.

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