Legal Opinion
Currier v. United States
Court of Appeals for the First Circuit
Decided February 27, 1948No. 4246PublishedCited by 46 opinions
1Per curiam
Harold C. Currier and the Currier Lumber Co., Inc., have appealed from convictions for attempting to defeat and evade federal taxes.
Harold Currier owned 75% of the stock of the Currier Lumber Company. He was president and treasurer of the company and a director. The remaining 25% of the stock was held by his wife. In 1943 and 1944 numerous checks, given in payment for sales of lumber by the corporation and made payable to the Currier Lumber Company were received by Harold Currier, endorsed by him with the legend “Currier Lumber Co. H.C. Currier” and deposited by him in his personal account.…
2Cases cited2 opinions
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- United States v. Currier Lumber Co.District Court, D. Massachusetts · 1947
3Cited by46 opinions
- Federbush v. CommissionerUnited States Tax Court · 1960
- Thomas Worcester v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
- Auerbach Shoe Co. v. CommissionerUnited States Tax Court · 1953
- United Mercantile Agencies, Inc. v. CommissionerUnited States Tax Court · 1955
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
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