Legal Opinion
United States v. Cyril J. Niederberger
Court of Appeals for the Third Circuit
Decided May 5, 1978No. 77-1575PublishedCited by 65 opinions
1Opinion of the Court
OPINION OF THE COURT
BARLOW, District Judge.
Cyril J. Niederberger, an employee of the Internal Revenue Service (I.R.S.), appeals his conviction on six counts of a ten-count indictment. The indictment charged Niederberger with accepting illegal gratuities from Gulf Oil Corporation (Gulf) in the form of five golfing trips paid for by Gulf. 1 Each golf trip provided the predicate for two counts in the indictment, the odd-numbered counts alleging violations of 18 U.S.C. § 201(g) (1970) 2 and the even-numbered counts alleging violations of 26 U.S.C. § 7214(a)(2) (1970). 3
Niederberger seeks reversal…
2Cases cited26 opinions
- Brady v. MarylandSupreme Court of the United States · 1963
- Turner v. United StatesSupreme Court of the United States · 1970
- Ullmann v. United StatesSupreme Court of the United States · 1956
- United States v. Philip Berrigan, in No. 72-1938, and Elizabeth McAlister Appeal of Elizabeth McAlister InCourt of Appeals for the Third Circuit · 1973
- United States v. Walter Morrison A/K/A "Skip" Morrison Appeal of Nick BosciaCourt of Appeals for the Third Circuit · 1976
21 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Standefer v. United StatesSupreme Court of the United States · 1980
- Government of the Virgin Islands v. Glen Smith, Elton Rieara, Elvis Smith and Roland GeorgesCourt of Appeals for the Third Circuit · 1980
- United States v. HeldtCourt of Appeals for the D.C. Circuit · 1981
- United States v. Louis WernerCourt of Appeals for the Second Circuit · 1980
- United States v. Richard P. Herman, United States of America v. James J. McCann in No. 78-1282Court of Appeals for the Third Circuit · 1978
60 more not listed; retrieve them via the Exa API.