Legal Opinion
Ingram v. United States
Court of Appeals for the Fifth Circuit
Decided August 27, 1958No. 17012PublishedCited by 6 opinions
1Opinion of the Court
JONES, Circuit Judge.
Thirty-one persons were indicted for conspiring to evade and defeat the payment of the wagering taxes imposed by 26 U.S.C.A. §§ 4401 and 4411. Twenty-one of these persons were also charged with the substantive offenses of accepting wagers without paying the special tax imposed by 26 U.S.C.A. (I.R.C.1954) § 4411 in violation of 26 U.S.C.A. (I.R.C.1954) § 7203, and with engaging in the business of accepting wagers without registering as required by 26 U.S. C.A. (I.R.C.1954) § 4412 in violation of 26 U.S.C.A. (I.R.C.1954) § 7272. Two of the defendants, Horace Ingram and…
2Cases cited11 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. MantonCourt of Appeals for the Second Circuit · 1938
- Frohwerk v. United StatesSupreme Court of the United States · 1919
- United States v. PattenSupreme Court of the United States · 1913
- United States v. KatzSupreme Court of the United States · 1926
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Mildred D. Martin, Administratrix of the Estate of B. T. Martin, Deceased v. Atlantic Coast Line Railroad CompanyCourt of Appeals for the Fifth Circuit · 1961
- T. B. Wingo v. United StatesCourt of Appeals for the Fifth Circuit · 1959
- Drake v. United StatesDistrict Court, E.D. Missouri · 1973
- Albert Edwards v. United States of America, S. Frank Edwards v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Albert Edwards v. United States of America, S. Frank Edwards v. United StatesCourt of Appeals for the Fifth Circuit · 1963
1 more not listed; retrieve them via the Exa API.