Legal Opinion

United States v. Angelo Procario

Court of Appeals for the Second Circuit

Decided February 23, 1966No. 29843_1PublishedCited by 24 opinions

1Opinion of the Court

J. JOSEPH SMITH, Circuit Judge:

Dr. Angelo Procario appeals from a conviction, on a jury verdict in the United States District Court for the Southern District of New York, Edmund L. Pal- mieri, Judge, on three counts of attempting to evade federal income tax, 26 U.S.C. § 7201, in 1956, 1957 and 1958. He was sentenced to imprisonment for a year and a day on each count, running concurrently, and to a $3,000 fine on each count, as well as one-third costs. We find no error and affirm the judgment.

Principally at issue was appellant’s professional income for 1956-1958 and the extent to which…

2Cases cited8 opinions

  1. Holland v. United StatesSupreme Court of the United States · 1955
  2. McDonald v. PlessSupreme Court of the United States · 1915
  3. United States v. JohnsonSupreme Court of the United States · 1943
  4. Dyer v. MacDougallCourt of Appeals for the Second Circuit · 1952
  5. United States v. CrosbyCourt of Appeals for the Second Circuit · 1961

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3Cited by24 opinions

  1. United States v. Leona M. Helmsley, Joseph v. Licari and Frank J. Turco, Leona M. HelmsleyCourt of Appeals for the Second Circuit · 1991
  2. United States v. Charles RosenthalCourt of Appeals for the Second Circuit · 1972
  3. United States v. Ben J. Slutsky and Julius Slutsky, D/B/A "The Nevele"Court of Appeals for the Second Circuit · 1973
  4. United States v. Charles RosenthalCourt of Appeals for the Second Circuit · 1972
  5. United States v. John R. Morse, and Alice MorseCourt of Appeals for the First Circuit · 1974

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