Levy v. United States
Court of Appeals for the Third Circuit
In Error to the District Court of the United States for the District of New Jersey; J. Warren Davis, Judge. Criminal prosecution by the United States against Jacob S. Levy. Judgment of conviction, and defendant brings error.
1Opinion of the Court
WOOLLEY, Circuit Judge.
The Pioneer Overall Company was engaged in the manufacture of overalls. Jacob S. Levy was its treasurer. Under circumstances relevant to the issue and properly submitted to the jury, but not necessary to repeat in this review, Levy, in September, 1918, made a return of income and excess profits taxes owing by his corporation for the year 1917. In form it was a new return; in name an “amended return.” In this corrected or amended return, Levy showed that the amount of the inventory at the end of the tax year was $76,925.39 and the tax due was $595.03. Internal Revenue…
2Cases cited1 opinion
- United States v. CurtisSupreme Court of the United States · 1883
3Cited by12 opinions
- Tinkoff v. United StatesCourt of Appeals for the Seventh Circuit · 1936
- United States v. Carroll SamaraCourt of Appeals for the Tenth Circuit · 1981
- Frank Miskovsky v. United StatesCourt of Appeals for the Third Circuit · 1969
- United States v. StoehrDistrict Court, M.D. Pennsylvania · 1951
- Norwitt v. United StatesCourt of Appeals for the Ninth Circuit · 1952
7 more not listed; retrieve them via the Exa API.