Legal Opinion
Mauch v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 29, 1940No. 7252PublishedCited by 71 opinions
1Opinion of the Court
CLARK, Circuit Judge.
The petitioner-appellant 1 is an officer of this court and at one time served as District Attorney of the County of Northampton in the state of Pennsylvania. IJe was accused of income tax fraud by way of indictment (October 18, 1933) and by way of jeopardy assessments under 26 U.S.C.AJnt.Rev.Code, § 293 (March 13, 1933). The first proceeding ended in a directed verdict of acquittal (February 13, 1935) and the second in a decision of the Board of Tax Appeals, March 10, 1937, imposing the 50% fraud penalty. The docket entries of the District Court trial and the record here…
2Cases cited10 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Tomlinson v. United StatesCourt of Appeals for the D.C. Circuit · 1937
- United States v. One Dodge SedanCourt of Appeals for the Third Circuit · 1940
- United States v. LeeU.S. Circuit Court for the District of Eastern New York · 1901
- Klingberg v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of Kansas · 1933
5 more not listed; retrieve them via the Exa API.
3Cited by71 opinions
- Stone v. CommissionerUnited States Tax Court · 1971
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Baird v. KoernerCourt of Appeals for the Ninth Circuit · 1960
- In Re Grand Jury Proceedings. United StatesCourt of Appeals for the Fifth Circuit · 1975
66 more not listed; retrieve them via the Exa API.