Legal Opinion
United States v. Milton H. L. Schwartz
Court of Appeals for the Third Circuit
Decided January 16, 1964No. 14369_1PublishedCited by 14 opinions
1Opinion of the Court
GANEY, Circuit Judge.
The defendant-appellant was indicted on November 8, 1960, for income tax evasion for the years 1954, 1955 and 1956. The indictment is in three counts, each covering one of the three years. The substance of the counts is that the appellant had wilfully attempted to defeat the payment of a large part of the income tax due and owing by him and his wife by reporting certain income received by him during the years involved as capital gains instead of as ordinary income, in violation of § 7201 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7201. The jury disagreed as to…
2Cases cited9 opinions
- Berger v. United StatesSupreme Court of the United States · 1935
- Holland v. United StatesSupreme Court of the United States · 1955
- United States v. Nicholas A. StironeCourt of Appeals for the Third Circuit · 1959
- Latham v. United StatesCourt of Appeals for the Fifth Circuit · 1915
- Robinson v. United StatesCourt of Appeals for the Eighth Circuit · 1929
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Donald Joseph Hall v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- United States v. Albert FriedmanCourt of Appeals for the Third Circuit · 1981
- United States v. C. George SwallowCourt of Appeals for the Tenth Circuit · 1975
- Evangelista v. AshcroftCourt of Appeals for the Second Circuit · 2004
- Evangelista v. AshcroftCourt of Appeals for the Second Circuit · 2004
9 more not listed; retrieve them via the Exa API.