Legal Opinion
United States v. Louis Cramer and Minnie K. Cramer
Court of Appeals for the Second Circuit
Decided July 23, 1971No. 35268_1PublishedCited by 38 opinions
1Opinion of the Court
FRIENDLY, Chief Judge:
Louis Cramer and his wife Minnie, partners in an auto parts business in Ithaca, New York, appeal from their conviction after a jury trial in the District Court for the Northern District of New York, of willful tax evasion, 26 U.S. C. § 7201, and willful assistance in the preparation of false tax returns, 26 U.S. C. § 7206(2). The four-count indictment charged in substance that the Cramers had understated by $74,839.61 their taxable income on their joint income tax return for 1962 (Count 1) and by $55,-466.70 for 1963 (Count 2), and that, with respect to the same tax…
2Cases cited16 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Michelson v. United StatesSupreme Court of the United States · 1949
- Edgington v. United StatesSupreme Court of the United States · 1896
- Richard E. Loux and Neil Conrad Wallen v. United States of America, Vertis James Barrett, Arthur St. Peter Andharold Oscar Thomas v. United StatesCourt of Appeals for the Ninth Circuit · 1968
- United States of America, Plaintiff-Respondent v. Raymond A. O'COnnOrCourt of Appeals for the Second Circuit · 1956
11 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- United States v. KopitukCourt of Appeals for the Eleventh Circuit · 1982
- United States v. Richard CiambroneCourt of Appeals for the Second Circuit · 1979
- United States v. John Paul MalinowskiCourt of Appeals for the Third Circuit · 1973
- 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. Dennis BurkeCourt of Appeals for the Seventh Circuit · 1986
33 more not listed; retrieve them via the Exa API.