Legal Opinion
Gerard Hartzog v. United States
Court of Appeals for the Fourth Circuit
Decided December 21, 1954No. 6847_1PublishedCited by 36 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
Gerard Hartzog (hereinafter called Hartzog) was convicted of criminal evasion of federal income taxes, in violation of 26 U.S.C. § 145(b), by the United States District Court for the Eastern District of South Carolina. Hart-zog was indicted on three counts, one count for each of the years 1946, 1947 and 1948. He was acquitted on the 1946, count but found guilty on each of the other two counts. After the jury had returned its verdict and before judgment, Hartzog made a motion for a new trial; this motion was denied, and Hartzog was sentenced to five years’ probation.
Hartzog…
2Cases cited13 opinions
- Palmer v. HoffmanSupreme Court of the United States · 1943
- New York Life Ins. Co. v. TaylorCourt of Appeals for the D.C. Circuit · 1945
- United States v. GraysonCourt of Appeals for the Second Circuit · 1948
- Hoffman v. PalmerCourt of Appeals for the Second Circuit · 1942
- Korte v. New York, N. H. & H. R. CoCourt of Appeals for the Second Circuit · 1951
8 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- United States v. D. Spencer Grow and C. Oran MensikCourt of Appeals for the Fourth Circuit · 1968
- Missouri Pacific Railroad Company v. Clyde AustinCourt of Appeals for the Fifth Circuit · 1961
- Clarence A. Zacher v. United StatesCourt of Appeals for the Eighth Circuit · 1955
- Louis A. Sabatino, as Ancillary Administrator of the Estate of Jose Juan D'agostino, Deceased v. Curtiss National Bank of Miami SpringsCourt of Appeals for the Fifth Circuit · 1969
- Ray D. Lowder, Inc. v. North Carolina State Highway CommissionCourt of Appeals of North Carolina · 1975
31 more not listed; retrieve them via the Exa API.