Legal Opinion
United States v. Sams
Court of Appeals for the Third Circuit
Decided January 13, 1965No. Nos. 14576-14579PublishedCited by 14 opinions
1Opinion of the Court
WILLIAM F. SMITH, Circuit Judge.
The appellants Ciancutti, Sams and Phillips were tried and found guilty on each of several counts of an indictment charging violations of the Gambling Tax Act of 1954 as amended and the relevant sections of the Internal Revenue Code. Ciancutti and Sams were convicted of the failure, in each of two separate periods covered by different counts of the indictment, to pay the occupational 'tax imposed by § 4411 of Title 26 U.S.C., in violation of § 7262 of the same title, and the willful failure, in each of the same periods, to pay the same occupational taxes in…
2Cases cited13 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Ex Parte United StatesSupreme Court of the United States · 1916
- Ingram v. United StatesSupreme Court of the United States · 1959
- Miller v. AderholdSupreme Court of the United States · 1933
- United States v. Abraham Minker, Also Known as Abe MinkerCourt of Appeals for the Third Circuit · 1963
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. Herbert A. EllenbogenCourt of Appeals for the Second Circuit · 1968
- United States v. Carl P. FogelCourt of Appeals for the D.C. Circuit · 1987
- United States v. John J. CritchleyCourt of Appeals for the Third Circuit · 1965
- Jackson v. StateAlaska Supreme Court · 1975
- Figueroa v. StateCourt of Appeals of Alaska · 1984
9 more not listed; retrieve them via the Exa API.