Legal Opinion
United States v. Schipani
District Court, E.D. New York
Decided November 8, 1968No. 63-CR-237PublishedCited by 10 opinions
1Opinion of the Court
OPINION
WEINSTEIN, District Judge.
I. DIFFERENCES BETWEEN FIRST AND SECOND TRIAL
This net worth tax fraud case covering the years 1956 through 1960 was tried before the Court essentially on the record of the first trial. The factual background is set out in the affirming opinion of the Court of Appeals. United States v. Schipani, 362 F.2d 825 (2d Cir. 1966). See also United States v. Schipani, 289 F.Supp. 43 (E.D.N.Y. 1968), 44 F.R.D. 461 (E.D.N.Y.1968).
There are two major differences between this and the first trial. The government must now succeed by negating all non-taxable sources of income…
2Cases cited15 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- James v. United StatesSupreme Court of the United States · 1961
- Stein v. New YorkSupreme Court of the United States · 1953
- Commissioner v. TellierSupreme Court of the United States · 1966
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3Cited by10 opinions
- United States v. Joseph F. SchipaniCourt of Appeals for the Second Circuit · 1969
- United States v. ShonubiDistrict Court, E.D. New York · 1995
- United States v. SchipaniDistrict Court, E.D. New York · 1970
- United States v. IvanovDistrict Court, D. New Jersey · 1972
- United States v. SalimDistrict Court, E.D. New York · 1987
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