Legal Opinion
United States v. Kelley
Court of Appeals for the Second Circuit
Decided July 17, 1939No. 268, 269PublishedCited by 48 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The chief appeals are from a judgment of conviction of the three accused under two indictments, consolidated for trial, for assisting in the preparation and presentation of fraudulent income tax returns for the years 1929 to 1932, inclusive. One indictment concerned the partnership returns of Ringling Bros.-Barnum & Bailey Combined Shows; the other those of the estate of Charles E. Ringling, who died December 3, 1926. During the years in question the partners and the executors of some who were dead were the owners of this well-known circus, and Kelley was, and for many…
2Cases cited18 opinions
- Burton v. United StatesSupreme Court of the United States · 1906
- Cogen v. United StatesSupreme Court of the United States · 1929
- Edgington v. United StatesSupreme Court of the United States · 1896
- Nash v. United StatesCourt of Appeals for the Second Circuit · 1932
- McElroy v. United StatesSupreme Court of the United States · 1896
13 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- United States v. Antonelli Fireworks Co.Court of Appeals for the Second Circuit · 1946
- United States v. Irwin HalperCourt of Appeals for the Second Circuit · 1979
- United States v. Martin SweigCourt of Appeals for the Second Circuit · 1971
- United States v. Charles P. BourassaCourt of Appeals for the Tenth Circuit · 1969
- United States v. Saul I. BirnbaumCourt of Appeals for the Second Circuit · 1964
43 more not listed; retrieve them via the Exa API.