Legal Opinion
Michaels Enterprises, Inc., and James A. Michaels, Jr. v. United States
Court of Appeals for the Eighth Circuit
Decided September 20, 1963No. 17137PublishedCited by 7 opinions
1Opinion of the Court
RIDGE, Circuit Judge.
Appellants, Michaels Enterprises, Inc., a corporation, and James A. Michaels. Jr., its President, were convicted by jury verdict on both counts of an indictment charging, in Count I thereof, that the corporation was a retail dealer of distilled spirits, wines and beer, and “a person required to keep and file records, returns,” etc., as required by Chapter 51, Title 26 U.S.C.A., and James A. Michaels, Jr., being its President “did fail and refuse to preserve and produce such documents so required to be kept” when demand for inspection thereof was made by investigators of…
2Cases cited16 opinions
- Morissette v. United StatesSupreme Court of the United States · 1952
- United States v. BalintSupreme Court of the United States · 1922
- United States v. BehrmanSupreme Court of the United States · 1922
- Delaney v. United StatesCourt of Appeals for the First Circuit · 1952
- Ralph Melvin Johnson v. United StatesCourt of Appeals for the Eighth Circuit · 1961
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Jerry Robert Cloud v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Michaels Enterprises, Inc. v. United StatesSupreme Court of the United States · 1964
- George Washington v. United StatesCourt of Appeals for the Eighth Circuit · 1964
- Michaels Enterprises, Inc., and James A. Michaels, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1965
- United States v. Mirror Lake Golf and Country Club, Inc.District Court, W.D. Missouri · 1964
2 more not listed; retrieve them via the Exa API.