Legal Opinion

Land v. United States

Court of Appeals for the Fourth Circuit

Decided October 7, 1949No. 5924PublishedCited by 26 opinions

1Opinion of the Court

DOBIE, Circuit Judge.

Appellant, Henry Land, was tried before a jury in the United States District Court for the Eastern District of South Carolina upon an indictment alleging a violation of Section 2913 of the United States Internal Revenue Code, 26 U.S.C.A. § 2913. The first count of the indictment charged Land with the removal of distilled spirits to a place other than to a bonded warehouse for the purpose of defrauding the United States of taxes. In the second count, Land was charged with concealing distilled spirits with the intent of defrauding the United States of taxes.

Martha Land,…

2Cases cited30 opinions

  1. Glasser v. United StatesSupreme Court of the United States · 1942
  2. Berger v. United StatesSupreme Court of the United States · 1935
  3. Wong Tai v. United StatesSupreme Court of the United States · 1927
  4. Dunlop v. United StatesSupreme Court of the United States · 1897
  5. Ledbetter v. United StatesSupreme Court of the United States · 1898

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

3Cited by26 opinions

  1. United States v. Roland Demingo Queen, A/K/A MingoCourt of Appeals for the Fourth Circuit · 1997
  2. Iva Ikuko Toguri D'Aquino v. United StatesCourt of Appeals for the Ninth Circuit · 1951
  3. United States v. Arthur FletcherCourt of Appeals for the Fourth Circuit · 1996
  4. United States v. Frank Roosevelt HaskinsCourt of Appeals for the Sixth Circuit · 1965
  5. United States v. NeffCourt of Appeals for the Third Circuit · 1954

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

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API