Legal Opinion

Martin Hoyer v. United States

Court of Appeals for the Eighth Circuit

Decided June 21, 1955No. 15289PublishedCited by 27 opinions

1Opinion of the Court

GARDNER, Chief Judge.

This is an appeal from a judgment convicting appellant on two counts of an indictment which charged him with the crime of attempting to defeat and evade a large part of the income taxes due and owing by him in violation of Section 145(b) of Title 26 U.S.C. In the course of this opinion we shall refer to appellant as defendant. This indictment contained three counts, the counts referring respectively to the calendar years 1946, 1947 and 1948 and also jointly indicted one Chester Ferguson who at the time covered by the indictment was employed by defendant as bookkeepeer and…

2Cases cited10 opinions

  1. United States v. JohnsonSupreme Court of the United States · 1943
  2. Lisansky v. United StatesCourt of Appeals for the Fourth Circuit · 1929
  3. Cave v. United StatesCourt of Appeals for the Eighth Circuit · 1947
  4. United States v. KelleyCourt of Appeals for the Second Circuit · 1939
  5. Hanson v. United StatesCourt of Appeals for the Eighth Circuit · 1950

5 more not listed; retrieve them via the Exa API.

3Cited by27 opinions

  1. Benjamin Dranow v. United StatesCourt of Appeals for the Eighth Circuit · 1962
  2. William Merle Canaday v. United StatesCourt of Appeals for the Eighth Circuit · 1966
  3. Corrected Opinion United States of America v. Lewis Miller Smyth, III and Glenn B. BavousettCourt of Appeals for the Fifth Circuit · 1977
  4. United States v. Harry J. Alker, Jr.Court of Appeals for the Third Circuit · 1958
  5. James Leroy Teasley v. United StatesCourt of Appeals for the Ninth Circuit · 1961

22 more not listed; retrieve them via the Exa API.

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