Legal Opinion
United States v. Ira Paul Citron
Court of Appeals for the Second Circuit
Decided August 8, 1988No. 1178, Docket 88-1035PublishedCited by 33 opinions
1Opinion of the Court
JON 0. NEWMAN, Circuit Judge:
The United States brings this interlocutory appeal from an order of the District Court for the Eastern District of New York (Jack B. Weinstein, Judge) suppressing evidence in the retrial of Ira Citron on charges that he evaded income taxes for the year 1978. The District Court held that the Government was precluded on collateral es-toppel grounds from offering evidence that Citron owned certain stock accounts at E.F. Hutton & Co. and that Citron committed tax law violations for the years 1977 and 1979. Additionally, based on its collateral estoppel ruling, the…
2Cases cited21 opinions
- Ashe v. SwensonSupreme Court of the United States · 1970
- Holland v. United StatesSupreme Court of the United States · 1955
- United States v. PowellSupreme Court of the United States · 1984
- Standefer v. United StatesSupreme Court of the United States · 1980
- United States v. Carmine TramuntiCourt of Appeals for the Second Circuit · 1974
16 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Dowling v. United StatesSupreme Court of the United States · 1990
- United States v. David A. Sturman (90-3147) Ralph L. Levine (90-3148) Reuben Sturman (90-3151) and Melvin Kaminsky (90-3750)Court of Appeals for the Sixth Circuit · 1992
- Bravo-Fernandez v. United StatesSupreme Court of the United States · 2016
- United States v. Steven Chestaro, Petitioner-Defendant-AppellantCourt of Appeals for the Second Circuit · 1999
- United States v. Michael P. Oshatz and Leonard A. MessingerCourt of Appeals for the Second Circuit · 1990
28 more not listed; retrieve them via the Exa API.