Legal Opinion
Benjamin Cohen v. United States
Court of Appeals for the Fifth Circuit
Decided August 24, 1966No. 22505PublishedCited by 19 opinions
1Opinion of the Court
COLEMAN, Circuit Judge:
Appellant was indicted, on two counts, for attempting to evade and defeat income taxes due and owing by him and his wife for the years 1960 and 1961 in violation of 26 U.S.C. 7201. 1 The case was submitted to the Court, without a jury, in a trial which lasted fourteen days. Mr. Cohen was acquitted as to 1961, found guilty as to 1960, and sentenced to fine and imprisonment.
We are of the opinion that the conviction must be affirmed.
The prosecution was grounded on an alleged understatement of gross income. For 1960, appellant’s return reflected a gross income of $43,941.53…
2Cases cited20 opinions
- United States v. Julius L. EchelesCourt of Appeals for the Seventh Circuit · 1965
- Paul E. McDaniel v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- United States v. Ian WoodnerCourt of Appeals for the Second Circuit · 1963
- United States v. Housing Foundation of America, Inc.Court of Appeals for the Third Circuit · 1949
- The United States of America v. John J. DoyleCourt of Appeals for the Seventh Circuit · 1956
15 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- United States v. BarberCourt of Appeals for the Third Circuit · 1971
- Luther James Bradford v. United States of America, Johnny Paul Washam v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- Lucien Rivard, Charles Emile Groleau, Julien Gagnon and Joseph Raymond Jones v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- United States v. Oakley G. SmithCourt of Appeals for the Fifth Circuit · 1975
- United States v. Guadalupe Rodringuez, Victoriano Lozano Vega, Rolando Garcia and Rene Castillo TamezCourt of Appeals for the Fifth Circuit · 1974
14 more not listed; retrieve them via the Exa API.