Michael (Micky) Cohen v. United States

I have joined in this .order because I am convinced that Judge Denman’s order of August 23, 1951, Ex parte Cohen, 9 Cir., 191 F.2d 300, was right. I think it was right for an additional reason, not therein stated, which is that § 1001 of 18 U.S.C. became effective September 1, 1948, as of which date Title 18 was “enacted into positive law” by chapter 645 of the Laws of the 80th Congress, 2nd Session, approved June 25, 1948. It is inconceivable to me that this section could be deemed “repealed” by any section of the Internal Revenue Code which was enacted February 10, 1939.

As I think the…