Legal Opinion

United States v. Rachmil

District Court, S.D. New York

Decided January 29, 1921PublishedCited by 15 opinions

Morris S. Rachmil and others were indicted for attempting to evade the income tax imposed by Act Feb. 24. 3 910. On plea in bar and motion to quash, filed by defendant Bloom.

1Opinion of the Court

KNOX, District Judge.

The defendant Bloom was heretofore brought to trial, and acquitted, upon an indictment which, in one count thereof, charged him and his codefendants, Rachmil, Samuelson, and Rosenblum, with having conspired to defraud the United States; another count of the indictment charged as against the persons named a conspiracy to commit an offense against the United States, to wit, an attempt willfully to defeat and evade the income tax imposed by the Act of February 24, 1919 (40 Stat. 1058). Each count of the indictment alleged certain overt acts to have been performed by one or…

2Cited by15 opinions

  1. Stein v. CommissionerUnited States Tax Court · 1956
  2. Wilson v. CommissionerUnited States Tax Court · 1981
  3. United States v. NoveckSupreme Court of the United States · 1927
  4. State v. D'INGIANNISupreme Court of Louisiana · 1950
  5. People v. GeorgeCalifornia Court of Appeal · 1925

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