Legal Opinion

United States v. John C. Bruswitz and Edward C. Koenke

Court of Appeals for the Second Circuit

Decided April 18, 1955No. 120, Docket 23257PublishedCited by 21 opinions

1Opinion of the Court

CLARK, Chief Judge.

This is an appeal by John C. Bruswitz and Edward C. Koenke from their conviction of tax fraud under I.R.C. § 145(b). Each was indicted on a separate three-count indictment charging willful attempts to evade federal income taxes by failure to report sums received in 1949, 1950, and 1951 as commercial bribes or kickbacks. A third indictment charged both with conspiracy to commit the same substantive offenses. The indictments were consolidated for trial to a jury which resulted in verdicts and judgments against them on all counts. Each received a sentence of fine and…

2Cases cited26 opinions

  1. Commissioner v. SunnenSupreme Court of the United States · 1948
  2. Mooney v. HolohanSupreme Court of the United States · 1935
  3. Alford v. United StatesSupreme Court of the United States · 1931
  4. Higgins v. SmithSupreme Court of the United States · 1940
  5. United States v. JohnsonSupreme Court of the United States · 1943

21 more not listed; retrieve them via the Exa API.

3Cited by21 opinions

  1. James v. United StatesSupreme Court of the United States · 1961
  2. Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
  3. Simmons v. CommissionerUnited States Tax Court · 1956
  4. J. J. Dix, Inc. v. Commissioner of Internal Revenue, Estate of Jacob J. Dix, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
  5. United States v. John B. McKee Wilfrid Pelchat, and Andrew ThomasCourt of Appeals for the Second Circuit · 1955

16 more not listed; retrieve them via the Exa API.

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