Legal Opinion

Rick v. United States

Court of Appeals for the D.C. Circuit

Decided March 31, 1947No. 9358PublishedCited by 25 opinions

1Opinion of the Court

PRETTYMAN, Associate Justice.

An information was brought in the Municipal Court against appellants for will*898fully, knowingly and unlawfully attempting to defeat and evade a District of Columbia income tax by filing false and fraudulent returns for the years 1942, 1943 and 1944. The information was brought by the United States Attorney. A motion to quash the information was filed, on the ground that the power to prosecute was not in the United States Attorney but was vested in the office of the Corporation Counsel for the District of Columbia. The trial judge granted the motion. The Municipal…

2Cases cited4 opinions

  1. Spies v. United StatesSupreme Court of the United States · 1943
  2. Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
  3. Griffiths v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
  4. Greeley Nat. Bank v. WolfCourt of Appeals for the Eighth Circuit · 1925

3Cited by25 opinions

  1. Myres v. United StatesCourt of Appeals for the Eighth Circuit · 1949
  2. United States v. RaubCourt of Appeals for the Seventh Circuit · 1949
  3. Walker v. WoodallSupreme Court of Alabama · 1972
  4. United States v. RosenblumCourt of Appeals for the Seventh Circuit · 1949
  5. United States v. StoehrDistrict Court, M.D. Pennsylvania · 1951

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