Legal Opinion
United States v. Seymour Rosenfield
Court of Appeals for the Third Circuit
Decided November 6, 1972No. 72-1464PublishedCited by 10 opinions
1Opinion of the Court
OPINION OF THE COURT
2Per curiam
A jury found appellant guilty of wil-fully failing to file tax returns in violation of 26 U.S.C. § 7203. Appellant’s defense was that he believed that he did not have to file if he did not have the money to pay the tax, and he did not have the money to pay.
The Government introduced evidence of appellant’s income for the years in question. After appellant had testified that he was married, the Government was permitted to cross-examine him to show that he was, in fact, divorced. The Government then devoted a portion of its closing argument to appellant’s false statement.
Appel…
3Cases cited14 opinions
- Stirone v. United StatesSupreme Court of the United States · 1960
- United States v. MurdockSupreme Court of the United States · 1934
- Eric McNello v. John B. Kelly, Inc. v. B. J. Lucarelli and Company, Inc., Third-PartyCourt of Appeals for the Third Circuit · 1960
- Anita Pritchard, Administratrix of the Estate of Otto E. Pritchard, Deceased v. Liggett & Myers Tobacco Company, a CorporationCourt of Appeals for the Third Circuit · 1965
- David v. Yarborough v. United StatesCourt of Appeals for the Fourth Circuit · 1956
9 more not listed; retrieve them via the Exa API.
4Cited by10 opinions
- United States v. Albert Junior HolleyCourt of Appeals for the Fourth Circuit · 1974
- Franks v. ThomasonDistrict Court, N.D. Georgia · 1980
- United States v. John H. JansenCourt of Appeals for the Seventh Circuit · 1973
- United States v. FureyDistrict Court, E.D. Pennsylvania · 1980
- United States v. SmithDistrict Court, E.D. Virginia · 1984
5 more not listed; retrieve them via the Exa API.