Legal Opinion

United States v. Banks

District Court, D. Minnesota

Decided October 20, 1952No. 7446PublishedCited by 1 opinion

1Opinion of the Court

BELL, District Judge.

Thomas W. Banks, the above named defendant, was indicted for income tax evasion for the years 1945, 1946, and 1947 in violation of 26 U.S.C. § 145(b). The total tax evasion was alleged to have amounted to more than $50,000. He was tried before a jury in May, 1952, and found guilty on all three counts. On June 23, 1952, a general sentence of three years in the penitentiary and a fine of $10,000 was imposed.

A motion for a new trial was presented and overruled. An appeal was taken to the United States Court of Appeals for' the Eighth Circuit, which was filed on July 9, 1952…

2Cases cited9 opinions

  1. Berman v. United StatesSupreme Court of the United States · 1937
  2. Burns v. United StatesSupreme Court of the United States · 1932
  3. United States v. MurraySupreme Court of the United States · 1928
  4. Roberts v. United StatesSupreme Court of the United States · 1943
  5. United States v. NixDistrict Court, S.D. California · 1925

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3Cited by1 opinion

  1. Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963

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