Legal Opinion

United States v. Peter Joseph, Also Known as Pete Joseph

Court of Appeals for the Third Circuit

Decided June 6, 1960No. 13151_1PublishedCited by 69 opinions

1Per curiam

These appeals are from convictions on charges of willful failure to pay the special occupational tax on wagering and willful failure to file excise tax returns on wagers. We are satisfied that the guilt of the accused was adequately established at the trial and that the record reveals no reversible error.

Most of the issues presented on these appeals concern the issuance and execution of a search warrant which yielded important evidence against appellant. A principal objection challenges the use of hearsay evidence in determining probable cause for the issuance of the warrant. The propriety of…

2Cases cited2 opinions

  1. Jones v. United StatesSupreme Court of the United States · 1960
  2. United States v. KahrigerSupreme Court of the United States · 1953

3Cited by69 opinions

  1. Bielicki v. Superior CourtCalifornia Supreme Court · 1962
  2. Bielicki v. Superior CourtCalifornia Supreme Court · 1962
  3. Nicholas v. CommissionerUnited States Tax Court · 1978
  4. United States v. SquillacoteCourt of Appeals for the Fourth Circuit · 2000
  5. United States v. SklaroffDistrict Court, S.D. Florida · 1971

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