Legal Opinion

United States v. Lindstrom

District Court, E.D. Pennsylvania

Decided July 22, 1954No. Cr. Nos. 17117, 17118PublishedCited by 1 opinion

1Opinion of the Court

CLARY, District Judge.

Defendants, father, and son, were charged in two separate indictments, each containing three counts, with wilfully and knowingly attempting to defeat and .evade income taxes alleged to be due the United States of America for the calendar years 1947, 1949 and 1950. The indictments were- laid under Section 145(b) of the Internal Revenue Code, 26 U.S.C. § 145(b). Following pleas of not guilty, the cases were tried together and under date of December 21, 1953, a jury returned verdicts of guilty on all counts as to both defendants. No motions were filed for new trial, but a…

2Cases cited7 opinions

  1. Spies v. United StatesSupreme Court of the United States · 1943
  2. Switzer v. CommissionerUnited States Tax Court · 1953
  3. Bell v. United StatesCourt of Appeals for the Fourth Circuit · 1951
  4. Nicholson v. CommissionerUnited States Board of Tax Appeals · 1935
  5. Tinkoff v. United StatesCourt of Appeals for the Seventh Circuit · 1936

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3Cited by1 opinion

  1. United States v. Samuel Andrew Lindstrom, Jr., United States of America v. Samuel Andrew Lindstrom, Sr.Court of Appeals for the Third Circuit · 1955

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