Legal Opinion

United States v. Brown

District Court, E.D. Virginia

Decided January 8, 1957No. 11331PublishedCited by 6 opinions

1Opinion of the Court

HOFFMAN, District Judge.

In a two-count indictment the defendant is charged with unlawfully and feloniously removing, depositing, and concealing 26 gallons of distilled spirits with intent to evade or defeat the assessment or collection of a tax, contrary to the provisions of § 7206(4) of the Internal Revenue Code of 1954, 26 U.S. C.A. § 7206(4), and with having in his possession the aforesaid distilled spirits in containers not having the stamps required by § 5008(b) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 5008(b).

The guilt of the defendant is entirely dependent upon the validity…

2Cases cited21 opinions

  1. Boyd v. United StatesSupreme Court of the United States · 1886
  2. Gouled v. United StatesSupreme Court of the United States · 1921
  3. Byars v. United StatesSupreme Court of the United States · 1927
  4. Gambino v. United StatesSupreme Court of the United States · 1928
  5. United States v. Savannah Hinton, United States of America v. Susie Powers, Alias Susie PendletonCourt of Appeals for the Seventh Circuit · 1955

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3Cited by6 opinions

  1. United States v. Eduardo BermudezCourt of Appeals for the Second Circuit · 1975
  2. Harry S. Stonehill and Robert P. Brooks v. United StatesCourt of Appeals for the Ninth Circuit · 1969
  3. United States v. James Robert Dorsey, United States of America v. Faye Margaret Crawford A/K/A Faye Margaret PowellCourt of Appeals for the D.C. Circuit · 1979
  4. Butler v. StateCourt of Special Appeals of Maryland · 1974
  5. Harry S. Stonehill and Robert P. Brooks v. United StatesCourt of Appeals for the Ninth Circuit · 1969

1 more not listed; retrieve them via the Exa API.

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