Legal Opinion
United States v. Miro
Court of Appeals for the Second Circuit
Decided July 5, 1932No. 455PublishedCited by 34 opinions
1Opinion of the Court
MANTON, Circuit Judge.
This appeal is from a conviction and sentence for violation of the income tax laws. Section 146 (a, b), Revenue Act of 1928, section 2146 (a, b), title 26, U. S. C. (26 USCA § 2146 (a, b). Counts 1, 2, and 3 eharge a willful attempt to evade and defeat income taxes for the years 1928, 1929, 1930, section 146 (b); counts 4, 5, and 6 for willful failure to file income tax returns for 1928, 1929, and 1930, section 146 (a).
It was charged in counts 1, 2, and 3, and proved at the trial, that the appellant’s taxable income in 1928, 1929, and 1930 was, respectively, $34,965.97;…
2Cases cited9 opinions
- Albrecht v. United StatesSupreme Court of the United States · 1927
- United States v. SimmonsSupreme Court of the United States · 1878
- United States v. NoveckSupreme Court of the United States · 1927
- O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1931
- Hardesty v. United StatesCourt of Appeals for the Sixth Circuit · 1909
4 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Gleckman v. United StatesCourt of Appeals for the Eighth Circuit · 1935
- Tinkoff v. United StatesCourt of Appeals for the Seventh Circuit · 1936
- Cave v. United StatesCourt of Appeals for the Eighth Circuit · 1947
29 more not listed; retrieve them via the Exa API.