Legal Opinion
Murray L. Petersen v. United States
Court of Appeals for the Tenth Circuit
Decided June 8, 1959No. 5963_1PublishedCited by 27 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
Petersen appeals from his conviction on a two-count indictment charging income tax evasion by the filing of false returns covering the years 1951 and 1952. Trial was to a jury. The sentence was two years on each count, to run concurrently, and a $5,000 fine on each count.
By use of the net worth method of proof the government established substantial tax deficiencies in each of the *88two years. Petersen admitted understatements of income but disputed the amounts of the deficiencies and denied any wrongful intent.
At the outset of the trial and in the presence of the…
2Cases cited16 opinions
- Michelson v. United StatesSupreme Court of the United States · 1949
- Edgington v. United StatesSupreme Court of the United States · 1896
- Poliafico v. United StatesCourt of Appeals for the Sixth Circuit · 1956
- United States v. KlassCourt of Appeals for the Third Circuit · 1948
- Sunderland v. United StatesCourt of Appeals for the Eighth Circuit · 1927
11 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Paul John Carbo, Frank Palermo, Joseph Sica, Louis Tom Dragna, and Truman K. Gibson, Jr. v. United StatesCourt of Appeals for the Ninth Circuit · 1963
- United States v. SomersCourt of Appeals for the Third Circuit · 1974
- United States v. Dorothy R. GarberCourt of Appeals for the Fifth Circuit · 1979
- Fed. Sec. L. Rep. P 94,517 United States of America v. Philip Zane, and Morton S. KaplanCourt of Appeals for the Second Circuit · 1974
- United States v. Archie L. WainwrightCourt of Appeals for the Tenth Circuit · 1969
22 more not listed; retrieve them via the Exa API.