Legal Opinion

Cohen v. United States

Court of Appeals for the Ninth Circuit

Decided February 5, 1953No. 13202_1PublishedCited by 53 opinions

1Opinion of the Court

ORR, Circuit Judge.

Appellant Cohen stands convicted on three of five counts of an indictment charging income tax evasion and one count based upon a false financial statement given to Treasury Department agents. Two counts were dismissed.

Cohen was sentenced to imprisonment of five years on each count and a $10,000 fine, the sentences to run concurrently and the payment of $10,000 to satisfy the fines in full. Hence, the total of the sentences imposed did not exceed the maximum provided by law for each count.

Counts One, Three and Five of the indictment charged appellant with wilful and knowing…

2Cases cited21 opinions

  1. Sorrells v. United StatesSupreme Court of the United States · 1932
  2. Counselman v. HitchcockSupreme Court of the United States · 1892
  3. United States v. Borden Co.Supreme Court of the United States · 1939
  4. United States v. MoniaSupreme Court of the United States · 1943
  5. United States v. GillilandSupreme Court of the United States · 1941

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

3Cited by53 opinions

  1. Davis v. CommissionerUnited States Tax Court · 2000
  2. Tad R. Knowles v. United StatesCourt of Appeals for the Tenth Circuit · 1955
  3. Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
  4. Billy Maurice Ogden v. United StatesCourt of Appeals for the Ninth Circuit · 1962
  5. United States v. Louis Martin Radetsky, A/K/A L. M. RadetskyCourt of Appeals for the Tenth Circuit · 1976

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

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