Legal Opinion

Beaty v. United States

Court of Appeals for the Fourth Circuit

Decided June 14, 1954No. 6760_1PublishedCited by 18 opinions

1Opinion of the Court

SOPER, Circuit Judge.

Keith M. Beaty was convicted of violating Section 145(b) of the Internal Revenue Code, 26 U.S.C.A. § 145(b), under an indictment in three counts, of which the first count related to the tax year 1945 and charged that the defendant did wilfully and knowingly attempt to defeat and evade a large part of the income tax due and owing by him to the United States for that year by maintaining or causing to be maintained false books and records, by concealing assets and covering up sources of income, by preparing or causing to be prepared a false income tax return and by filing…

2Cases cited15 opinions

  1. Spies v. United StatesSupreme Court of the United States · 1943
  2. Alford v. United StatesSupreme Court of the United States · 1931
  3. Tot v. United StatesSupreme Court of the United States · 1943
  4. United States v. JohnsonSupreme Court of the United States · 1943
  5. Bell v. United StatesCourt of Appeals for the Fourth Circuit · 1951

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

3Cited by18 opinions

  1. United States v. Robert G. WarnerCourt of Appeals for the Eighth Circuit · 1970
  2. David v. Yarborough v. United StatesCourt of Appeals for the Fourth Circuit · 1956
  3. I. C. Turner and E. v. Turner v. United StatesCourt of Appeals for the Fourth Circuit · 1955
  4. Clyde Snyder v. Ira M. Coiner, Warden, West Virginia State PenitentiaryCourt of Appeals for the Fourth Circuit · 1975
  5. Goldbaum v. United StatesSupreme Court of the United States · 1955

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

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