Legal Opinion
United States v. Commerford
Court of Appeals for the Second Circuit
Decided April 3, 1933No. 376PublishedCited by 43 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The indictment upon which the appellant was convicted contained two counts. The first charged willfully attempting to defeat and evade income tax for the calendar year 1929, and the second charged willful failure to file an income tax return for the same year.
The appellee's evidence was sufficient for the jury to find that the appellant filed no income tax return for the calendar year .1929. The appellant was the business agent for a local union of the International Union of Hoisting and Operating Engineers, and continued as such from 1920 to 1928, when he became the…
2Cases cited28 opinions
- Allen v. United StatesSupreme Court of the United States · 1896
- Burton v. United StatesSupreme Court of the United States · 1905
- United States v. LombardoSupreme Court of the United States · 1916
- Haas v. HenkelSupreme Court of the United States · 1910
- Stewart v. United StatesCourt of Appeals for the Eighth Circuit · 1924
23 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Rutkin v. United StatesSupreme Court of the United States · 1952
- United States v. John Fioravanti, Nicholas Panaccione, and Angelo Pepe, Nicholas PanaccioneCourt of Appeals for the Third Circuit · 1969
- Arthur King Wilson v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Tinkoff v. United StatesCourt of Appeals for the Seventh Circuit · 1936
38 more not listed; retrieve them via the Exa API.