Legal Opinion
United States v. Caserta
Court of Appeals for the Third Circuit
Decided November 21, 1952No. 10817PublishedCited by 79 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This is an appeal from a conviction for income tax evasion under 26 U.S-.C. § 145 (b). 1
I
The prosecution was confronted herewith a situation not unusual in income tax prosecutions. If the taxpayer 'had done what he was legally required to do, keep a record of his income and expenditures, the case would be comparatively easy. The question then would be the accuracy of the records kept. The taxpayer here involved kept no records. How is his violation of income tax obligation to be proved? 2 In the effort to ascertain a non-bookkeeping taxpayer’s liability, many cases…
2Cases cited19 opinions
- Wong Tai v. United StatesSupreme Court of the United States · 1927
- United States v. JohnsonSupreme Court of the United States · 1943
- Bryan v. United StatesSupreme Court of the United States · 1950
- Bell v. United StatesCourt of Appeals for the Fourth Circuit · 1951
- Capone v. United StatesCourt of Appeals for the Seventh Circuit · 1931
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3Cited by79 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Louis J. Taglianetti v. United StatesCourt of Appeals for the First Circuit · 1968
- Remmer v. United StatesCourt of Appeals for the Ninth Circuit · 1953
- United States of America, Plaintiff-Respondent v. Raymond A. O'COnnOrCourt of Appeals for the Second Circuit · 1956
- United States v. Noble C. BeasleyCourt of Appeals for the Fifth Circuit · 1975
74 more not listed; retrieve them via the Exa API.