Legal Opinion

Emmich v. United States

Court of Appeals for the Sixth Circuit

Decided April 15, 1924No. 3933PublishedCited by 45 opinions

1Opinion of the Court

SIMONS, District Judge.

On October 9, 1922, the grand jury of the United States District Court for the Southern District of Ohio, Western Division, returned and filed an indictment against the plaintiff in error, hereinafter referred to as the defendant, the first count of which charged the said defendant with knowingly and willfully failing to make a return for the year 1920 to the collector of internal revenue for the First internal revenue district of Ohio, Department of the Treas*7ury of the United States, of his income for the year 1920, and containing a second count charging him with…

2Cases cited10 opinions

  1. United States v. CookSupreme Court of the United States · 1872
  2. United States v. BehrmanSupreme Court of the United States · 1922
  3. Wallace v. United StatesCourt of Appeals for the Seventh Circuit · 1917
  4. Bettman v. United StatesCourt of Appeals for the Sixth Circuit · 1915
  5. Shea v. United StatesCourt of Appeals for the Sixth Circuit · 1916

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3Cited by45 opinions

  1. Himmelfarb v. United StatesCourt of Appeals for the Ninth Circuit · 1949
  2. Tinkoff v. United StatesCourt of Appeals for the Seventh Circuit · 1936
  3. Gariepy v. United StatesCourt of Appeals for the Sixth Circuit · 1951
  4. Montgomery v. United StatesCourt of Appeals for the Fifth Circuit · 1953
  5. Levin v. United StatesCourt of Appeals for the Ninth Circuit · 1925

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