Legal Opinion
Alison v. United States
Supreme Court of the United States
Decided December 8, 1952No. 79PublishedCited by 55 opinions
1Opinion of the CourtJustice Black
The questions in these two income tax cases are so much alike that they can be treated in one opinion. Both taxpayers had moneys embezzled by trusted agents and employees. As' usual, the defalcations had been going on for many years before they were discovered. On discovery, efforts were made immediately to identify the takers and fix the dates and amounts of the thefts. In the Alison case, No. 79, the books revealed the thief and the precise amounts taken each year from 1931 to 1940. In No. 80, Stevenson-Chislett, Inc., the cover-up had been so successful that painstaking investigation…
2Cases cited7 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Boston Consol. Gas Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1942
- First Nat. Bank of Sharon, Pa. v. HeinerCourt of Appeals for the Third Circuit · 1933
- Gwinn Bros. & Co. v. CommissionerUnited States Tax Court · 1946
2 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- James v. United StatesSupreme Court of the United States · 1961
- Edwards v. BrombergCourt of Appeals for the Fifth Circuit · 1956
- People v. DouglasCalifornia Supreme Court · 1964
- Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
- United States v. George v. H. KleifgenCourt of Appeals for the Ninth Circuit · 1977
50 more not listed; retrieve them via the Exa API.