United States v. Gilmore
District Court, N.D. West Virginia
1Opinion of the Court
WATKINS, District Judge.
On January 16, 1953, defendant Milton A. Gilmore, was found guilty by verdict of a jury on each of three counts of attempting to defeat and evade his income taxes by filing false and fraudulent income tax returns in violation of Section 145(b) of the Internal Revenue Code, 26 U.S.C.A. The defendant was an occulist and was charged with failing to report $24,754.33 received by him as rebates or kickbacks from a single optical company to whom he sent patients to have their prescriptions for eye glasses filled. Further sums aggregating $20,300.60, not covered by the…
2Cases cited7 opinions
- Smith v. United StatesSupreme Court of the United States · 1876
- Allen v. GeorgiaSupreme Court of the United States · 1897
- Eisler v. United StatesSupreme Court of the United States · 1949
- Bohanan v. NebraskaSupreme Court of the United States · 1887
- Commissioner v. Philadelphia Transportation Co.Supreme Court of the United States · 1949
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3Cited by3 opinions
- United States v. GilmoreDistrict Court, N.D. West Virginia · 1957
- United States v. Robert D. GoldenCourt of Appeals for the Second Circuit · 1956
- United States v. Robert D. GoldenCourt of Appeals for the Second Circuit · 1956