Legal Opinion
Leeby v. United States
Court of Appeals for the Eighth Circuit
Decided November 13, 1951No. 14306_1PublishedCited by 37 opinions
1Opinion of the Court
GARDNER, Chief Judge.
Appellant was convicted on an indictment of three counts, each count charging a violation of Section 145(b), Title 26 U.S. C., in that he wilfully and knowingly attempted to defeat and evade a large part of the income tax due and owing by him to the United States of America by filing and causing to be filed with the Collector of Internal Revenue for the District of North Dakota, a false and fraudulent income tax return. The indictment involves the calendar years 1944, 1945 and 1946. The counts are substantially identical except as to the year covered and the amount of…
2Cases cited7 opinions
- Gariepy v. United StatesCourt of Appeals for the Sixth Circuit · 1951
- Lisansky v. United StatesCourt of Appeals for the Fourth Circuit · 1929
- Schuermann v. United StatesCourt of Appeals for the Eighth Circuit · 1949
- Hanson v. United StatesCourt of Appeals for the Eighth Circuit · 1950
- Neff v. United StatesCourt of Appeals for the Eighth Circuit · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- United States v. CalderonSupreme Court of the United States · 1954
- Abraham L. Koolish, David F. Koolish and John B. Carnell v. United StatesCourt of Appeals for the Eighth Circuit · 1965
- The United States of America v. John J. DoyleCourt of Appeals for the Seventh Circuit · 1956
- Holland v. United States. Holland v. United StatesCourt of Appeals for the Tenth Circuit · 1954
- Banks v. United StatesCourt of Appeals for the Eighth Circuit · 1953
32 more not listed; retrieve them via the Exa API.