Legal Opinion

C. D. Morrison and Frank R. Morrison v. United States

Court of Appeals for the Fourth Circuit

Decided November 16, 1959No. 7734PublishedCited by 27 opinions

Boreman, District Judge, dissented.

1Opinion of the Court

PAUL, District Judge.

This is an appeal by C. D. Morrison from a conviction for evasion of income taxes for the years 1950 and 1951 and by Frank R. Morrison, who was convicted of aiding and abetting in the preparation of the tax returns of C. D. Morrison. Both men were tried before a jury and their conviction resulted in the imposition of a fine upon each of them. C. D. Morrison was in the building construction business and Frank R. Morrison, his brother, during the years in question, kept the books pertaining to the operation of the business.

"The brief for appellants enumerates a large number…

2Cases cited12 opinions

  1. Wood v. United StatesSupreme Court of the United States · 1842
  2. Weiss v. United StatesCourt of Appeals for the Fifth Circuit · 1941
  3. Penn Mut. Life Ins. v. Mechanics' Savings Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1896
  4. Castle v. BullardSupreme Court of the United States · 1860
  5. Butler v. WatkinsSupreme Court of the United States · 1872

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

3Cited by27 opinions

  1. United States v. Herman L. TaylorCourt of Appeals for the Fourth Circuit · 1962
  2. D. H. Roe and Stratoray Oil, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1963
  3. Vincent Marcello, Sadie Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
  4. United States v. Joseph AbodeelyCourt of Appeals for the Eighth Circuit · 1986
  5. United States v. Donald L. WilkinsCourt of Appeals for the Fourth Circuit · 1967

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

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