Legal Opinion
United States v. Patricia Brewer
Court of Appeals for the Fourth Circuit
Decided September 23, 1975No. 75--1105PublishedCited by 50 opinions
1Opinion of the Court
BUTZNER, Circuit Judge:
Patricia Brewer, the operator of a cigarette mail order business, appeals a judgment convicting her of mail fraud in violation of 18 U.S.C. § 1341. 1 The district court, 401 F.Supp. 1085, ruled that she had defrauded Florida of taxes by using the mails to sell cigarettes to Florida residents without reporting the transactions to state tax officials as required by the Jenkins Act, 15 U.S.C. § 375 et seq. 2 In her assignments of error, Brewer contends that her conduct was not fraudulent, that her use of the mails was not for the purpose of executing a scheme to defraud,…
2Cases cited20 opinions
- Pereira v. United StatesSupreme Court of the United States · 1954
- United States v. MazeSupreme Court of the United States · 1974
- United States v. JohnsonSupreme Court of the United States · 1943
- Durland v. United StatesSupreme Court of the United States · 1896
- Kann v. United StatesSupreme Court of the United States · 1944
15 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- United States v. MandelCourt of Appeals for the Fourth Circuit · 1979
- City of New York v. Smokes-Spirits. Com, Inc.Court of Appeals for the Second Circuit · 2008
- United States v. Frank Mangan and Kevin ManganCourt of Appeals for the Second Circuit · 1978
- United States v. Marvin MillerCourt of Appeals for the Ninth Circuit · 1976
- United States v. Oscar PorcelliCourt of Appeals for the Second Circuit · 1989
45 more not listed; retrieve them via the Exa API.