Legal Opinion
Battjes v. United States
Court of Appeals for the Sixth Circuit
Decided February 3, 1949No. 10658PublishedCited by 76 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The appellant was indicted for willfully attempting to evade income taxes due and owing for the calendar year 1941. Section 145(b), Internal Revenue Code, 26 U.S.C.A. § 145(b). A jury was waived and the case was tried to the court. The District Judge found the appellant guilty and imposed a sentence of a $10,000 fine, from which judgment the appellant has appealed.
At the time in question, the appellant Battjes was in the gravel business under the trade name of Battle Creek Gravel Company. Its principal business was the producing and selling of processed (i.e., washed and…
2Cases cited18 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- National Labor Relations Board v. Columbian Enameling & Stamping Co.Supreme Court of the United States · 1939
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- United States v. MantonCourt of Appeals for the Second Circuit · 1938
- Reis v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
13 more not listed; retrieve them via the Exa API.
3Cited by76 opinions
- Gaunt v. United StatesCourt of Appeals for the First Circuit · 1951
- Henderson v. United StatesCourt of Appeals for the Sixth Circuit · 1953
- Albert Edwards v. United States of America, S. Frank Edwards v. United StatesCourt of Appeals for the Fifth Circuit · 1964
- Wardlaw v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- United States v. Fred Michael ContiCourt of Appeals for the Sixth Circuit · 1964
71 more not listed; retrieve them via the Exa API.